v3.26.1
HEDGE ACCOUNTING - Accumulated OCI (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of detailed information about hedging instruments [line items]      
Balance at the beginning of the year $ (243,983)    
Changes in the fair value bonds 258,686 $ 290,829 $ 145,737
Balance at the end of the year (322,153) (243,983)  
Cash flow hedges [member]      
Disclosure of detailed information about hedging instruments [line items]      
Balance at the beginning of the year 24,700 (30,381) 5,542
Changes in the fair value FwD - Future transactions 6,635 6,365 (26,203)
Changes in the fair value FwD - financial obligations 74,420 43,724 (32,672)
Changes in the fair value Interest Rate Swaps (IRS) 104,220 7,752  
Changes in the fair value bonds 211,534 (184,902) 270,064
Changes in the fair value other accounts receivable (211,534) 184,902 (258,982)
Reclassified to profit or loss (8,273) (2,760) 11,870
Balance at the end of the year $ 201,702 $ 24,700 $ (30,381)