NOTE 5 – TRADE RECEIVABLES | | | | | | | | | | | As of December 31, | Current Trade receivables | | Note | | 2025 | | 2024 | Ordinary receivables | | | | 1,067,130 | | 511,459 | Related parties | | 28.b) | | 2,977 | | 2,528 | Allowance for doubtful accounts | | | | (270,919) | | (124,612) | | | | | 799,188 | | 389,375 | Non-current Trade receivables | | | | | | | Ordinary receivables | | | | 724 | | 502 | Contractual asset IFRS 15 | | | | 216 | | 66 | | | | | 940 | | 568 | Total trade receivables, net | | | | 800,128 | | 389,943 |
Movements in the allowance for doubtful accounts are as follows: | | | | | | | Years ended December 31, | | | 2025 | | 2024 | At the beginning of the fiscal year | | (124,612) | | (100,615) | Acquisitions through business combinations | | (129,592) | | (174) | Increases | | (143,722) | | (112,102) | Uses | | 54,115 | | 15,241 | RECPAM and currency translation adjustments | | 72,892 | | 73,038 | At the end of the year | | (270,919) | | (124,612) |
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