NOTE 5 – TRADE RECEIVABLES | | | | | | | As of December 31, | Current Trade receivables | | 2024 | | 2023 | Ordinary receivables | | 474,123 | | 444,222 | Related parties (Note 27.b) | | 2,343 | | 1,840 | Contractual asset IFRS 15 | | 79 | | 119 | Allowance for doubtful accounts | | (115,535) | | (93,287) | | | 361,010 | | 352,894 | Non-current Trade receivables | | | | | Ordinary receivables | | 466 | | 623 | Contractual asset IFRS 15 | | 61 | | 47 | | | 527 | | 670 | Total trade receivables, net | | 361,537 | | 353,564 |
Movements in the allowance for doubtful accounts are as follows: | | | | | | | Years ended December 31, | | | 2024 | | 2023 | At the beginning of the fiscal year | | (93,287) | | (127,274) | Acquisitions through business combinations | | (161) | | — | Increases | | (103,936) | | (118,595) | Uses | | 14,131 | | 45,882 | RECPAM and currency translation adjustments | | 67,718 | | 106,700 | At the end of the year | | (115,535) | | (93,287) |
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