v3.25.4
PREPAID EXPENSES (Tables)
 12 Months Ended
Dec. 31, 2026
Dec. 31, 2025
Prepayments and accrued income including contract assets [abstract]    
Schedule of prepaid expenses  
12.31.202512.31.2024
Incremental costs in obtaining contracts with customers (1)
3,356,376 2,842,824 
Network maintenance and use of third-party software.893,514 610,902 
Advertising and publicity176,989 203,884 
Personal157,750 112,421 
Financial charges 177,199 122,325 
Rental, insurance and other 148,677 61,799 
Total4,910,505 3,954,155 
Current 2,414,780 1,868,954 
Non-current 2,495,725 2,085,201 
(1)The incremental costs in obtaining contracts with customers are substantially represented by sales commissions paid to partners for securing customer contracts, according to IFRS 15 and deferred to profit or loss in accordance with the contract term and/or economic benefit to be generated, usually from 2 to 6 years.
Schedule of movement of incremental costs in obtaining contracts with customers
Below, we present the movement of incremental costs in obtaining contracts with customers:
Balance on December 31, 20231,986,764 
Additions 1,812,437 
Write-offs (amortizations)(956,377)
Balance on December 31, 20242,842,824 
Additions 1,787,044 
Write-offs (amortizations)(1,273,492)
Balance on December 31, 20253,356,376