| Intangible assets - Other intangible assets |
| 14. | Intangible assets - Other
intangible assets |
The breakdown, by asset category, of other intangible
assets in the consolidated balance sheets is as follows:
| Schedule of details, by asset category, of the other intangible assets |
|
|
|
| Cost |
Information Technology Development |
Other assets |
Total |
| Balance on December 31, 2023 |
9,969,742 |
687,018 |
10,656,760 |
| Additions |
1,654,226 |
35,162 |
1,689,388 |
| Write-off |
(59,759) |
(424,421) |
(484,180) |
| Balance on December 31, 2024 |
11,564,209 |
297,759 |
11,861,968 |
| |
|
|
|
| Additions |
1,982,496 |
238,867 |
2,221,363 |
| Write-off |
(3,969,781) |
(358,195) |
(4,327,976) |
| Balance on December 31, 2025 |
9,576,924 |
178,431 |
9,755,355 |
| |
|
|
|
| Accumulated amortization |
|
|
|
| Balance on December 31, 2023 |
(5,499,334) |
(483,663) |
(5,982,997) |
| Additions |
(1,079,186) |
(65,554) |
(1,144,740) |
| Write-off |
10,862 |
388,541 |
399,403 |
| Balance on December 31, 2024 |
(6,567,658) |
(160,676) |
(6,728,334) |
| |
|
|
|
| Additions |
(1,442,315) |
(96,434) |
(1,538,749) |
| Write-off |
3,710,597 |
183,440 |
3,894,037 |
| Balance on December 31, 2025 |
(4,299,376) |
(73,670) |
(4,373,046) |
| |
|
|
|
| |
|
|
|
| Impairment loss - IT |
Information Technology Development |
Other assets |
Total |
| Balance on December 31, 2023 |
(119,135) |
(31,683) |
(150,818) |
| Impact on net profit (1) |
(48,897) |
- |
(48,897) |
| Balance on December 31, 2024 |
(168,032) |
(31,683) |
(199,715) |
| |
|
|
|
| Impact on net profit (1) |
(46,611) |
(20,412) |
(67,023) |
| Write-off |
214,643 |
52,095 |
266,738 |
| Balance on December 31, 2025 |
- |
- |
- |
| |
|
|
|
| Book Value |
|
|
|
| Balance on December 31, 2024 |
4,828,519 |
105,400 |
4,933,919 |
| Balance on December 31, 2025 |
5,277,548 |
104,761 |
5,382,309 |
| (1) |
Refers to impairment losses on assets in the acquisition and development of software. The impairment loss on the acquisition and development
of software was recognized due to obsolescence and discontinuation of the respective systems. |
Amortization
expenses were recorded under the “Depreciation and Amortization” line item in the income statement.
|