| Schedule of evolution deferred tax assets and liabilities |
Deferred tax liabilities | | | | | | | | | | | Property, plant | | | | | | | | | and equipment and | | Tax inflation | | | | | | | Intangibles Assets | | adjustment | | Other liabilities | | Total | Balances at January 1, 2025 | | 446,131 | | 491 | | 13,400 | | 460,022 | Increase/ (decrease) of deferred tax liabilities for the year | | (2,125) | | (459) | | 3,672 | | 1,088 | Translation differences and inflation adjustment | | (13,308) | | (32) | | (291) | | (13,631) | Balances at December 31, 2025 | | 430,698 | | — | | 16,781 | | 447,479 | Balances at January 1, 2024 | | 287,498 | | 10,927 | | 16,182 | | 314,607 | Increase/(decrease) of deferred tax liabilities for the year | | 48,936 | | (18,132) | | (8,350) | | 22,454 | Translation differences and inflation adjustment | | 109,697 | | 7,696 | | 5,568 | | 122,961 | Balances at December 31, 2024 | | 446,131 | | 491 | | 13,400 | | 460,022 |
Deferred tax assets | | | | | | | | | | | | | | | Tax loss | | Property, plant and | | | | | | | Provisions and | | carry | | equipment and | | | | | | | allowances | | forwards | | Intangibles Assets | | Other | | Total | Balances at January 1, 2025 | | 21,333 | | 58,824 | | 683 | | 9,185 | | 90,025 | (Decrease) / increase of deferred tax assets for the year | | (282) | | (30,115) | | 3,224 | | (985) | | (28,158) | Other | | — | | (404) | | — | | (438) | | (842) | Translation differences and inflation adjustment | | 394 | | (2,510) | | 20 | | 606 | | (1,490) | Balances at December 31, 2025 | | 21,445 | | 25,795 | | 3,927 | | 8,368 | | 59,535 | Balances at January 1, 2024 | | 23,807 | | 205,376 | | 813 | | 10,008 | | 240,004 | (Decrease) / increase of deferred tax assets for the year | | (8,152) | | (230,917) | | (139) | | (1,958) | | (241,166) | Other (*) | | — | | (6,887) | | — | | 820 | | (6,067) | Translation differences and inflation adjustment | | 5,678 | | 91,252 | | 9 | | 315 | | 97,254 | Balances at December 31, 2024 | | 21,333 | | 58,824 | | 683 | | 9,185 | | 90,025 |
(*) Mainly includes the application of tax loss carry forwards to tax prepayments made by ICAB based on Law 14,740/23.
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