TANGIBLE ASSETS - Carrying Value (Details) - COP ($)
$ in Millions |
12 Months Ended |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
$ 7,243,441
|
$ 6,995,890
|
|
| Tangible assets at end of period |
9,608,300
|
7,243,441
|
$ 6,995,890
|
| Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
11,157,542
|
10,630,546
|
10,746,735
|
| Increase / (decrease) due to changes in the lease variables |
146,733
|
177,314
|
636,227
|
| Purchases or capitalized expenses |
1,155,071
|
891,358
|
910,673
|
| Withdrawals / Sales |
(1,089,628)
|
(676,142)
|
(945,492)
|
| Change in fair value |
71,702
|
44,294
|
111,208
|
| Revaluation of investment properties |
404
|
16,935
|
557
|
| Transfers to/from non-current assets held for sale |
9,307
|
22,556
|
(93,702)
|
| Transfers from other accounts receivable for concession contracts and intangible assets |
2,816,300
|
|
|
| Loss of control in subsidiary |
|
|
(565)
|
| Discontinued operations |
(63,095)
|
(5,207)
|
(8,444)
|
| Reclassification MFG operation |
(344,252)
|
|
|
| Effect of movement in exchange rates |
(154,472)
|
132,141
|
(197,600)
|
| Reclassifications |
(24,650)
|
(76,253)
|
(529,051)
|
| Tangible assets at end of period |
13,680,962
|
11,157,542
|
10,630,546
|
| Accumulated depreciation and amortisation [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(3,906,757)
|
(3,628,905)
|
(3,505,547)
|
| Depreciation of the year charged against profit or loss |
(597,897)
|
(561,845)
|
(531,401)
|
| Withdrawals / Sales |
311,433
|
326,024
|
337,634
|
| Transfers to/from non-current assets held for sale |
3,309
|
1,007
|
57,298
|
| Loss of control in subsidiary |
|
|
476
|
| Discontinued operations |
(20,068)
|
(22,272)
|
(25,581)
|
| Reclassification MFG operation |
103,382
|
|
|
| Effect of movement in exchange rates |
35,077
|
(30,179)
|
41,213
|
| Reclassifications |
1,686
|
9,413
|
(2,997)
|
| Tangible assets at end of period |
(4,069,835)
|
(3,906,757)
|
(3,628,905)
|
| Accumulated impairment [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(7,344)
|
(5,751)
|
(5,747)
|
| Year impairment charge |
327
|
(3,632)
|
(4)
|
| Withdrawals / Sales |
4,087
|
|
|
| Effect of movement in exchange rates |
103
|
(22)
|
|
| Reclassifications |
|
2,061
|
|
| Tangible assets at end of period |
(2,827)
|
(7,344)
|
(5,751)
|
| Right-of-use assets [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
1,351,624
|
1,336,957
|
|
| Tangible assets at end of period |
1,482,036
|
1,351,624
|
1,336,957
|
| Right-of-use assets [member] | Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
2,447,762
|
2,250,768
|
2,095,839
|
| Increase / (decrease) due to changes in the lease variables |
146,733
|
177,314
|
636,227
|
| Purchases or capitalized expenses |
360,573
|
185,779
|
236,652
|
| Withdrawals / Sales |
(110,398)
|
(145,986)
|
(174,060)
|
| Reclassification MFG operation |
(87,040)
|
|
|
| Effect of movement in exchange rates |
(26,421)
|
27,212
|
(39,001)
|
| Reclassifications |
(1,754)
|
(47,325)
|
(504,889)
|
| Tangible assets at end of period |
2,729,455
|
2,447,762
|
2,250,768
|
| Right-of-use assets [member] | Accumulated depreciation and amortisation [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(1,096,138)
|
(913,811)
|
(766,245)
|
| Depreciation of the year charged against profit or loss |
(281,007)
|
(265,586)
|
(237,514)
|
| Withdrawals / Sales |
73,101
|
99,664
|
90,904
|
| Discontinued operations |
(10,799)
|
(10,485)
|
(10,974)
|
| Reclassification MFG operation |
53,964
|
|
|
| Effect of movement in exchange rates |
12,998
|
(10,006)
|
11,611
|
| Reclassifications |
462
|
4,086
|
(1,593)
|
| Tangible assets at end of period |
(1,247,419)
|
(1,096,138)
|
(913,811)
|
| Investment property [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
972,935
|
906,469
|
|
| Tangible assets at end of period |
882,979
|
972,935
|
906,469
|
| Investment property [member] | Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
972,935
|
906,469
|
880,963
|
| Purchases or capitalized expenses |
165,271
|
37,859
|
56,307
|
| Withdrawals / Sales |
(344,236)
|
(85,975)
|
(200,670)
|
| Change in fair value |
68,306
|
36,705
|
92,607
|
| Revaluation of investment properties |
404
|
16,935
|
557
|
| Transfers to/from non-current assets held for sale |
26,604
|
22,370
|
95,593
|
| Discontinued operations |
2,734
|
(864)
|
(7,649)
|
| Reclassification MFG operation |
(10,026)
|
|
|
| Effect of movement in exchange rates |
(7,868)
|
6,966
|
(7,079)
|
| Reclassifications |
8,855
|
32,470
|
(4,160)
|
| Tangible assets at end of period |
882,979
|
972,935
|
906,469
|
| Biological assets [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
238,339
|
230,672
|
|
| Tangible assets at end of period |
235,409
|
238,339
|
230,672
|
| Biological assets [member] | Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
238,339
|
230,672
|
212,630
|
| Purchases or capitalized expenses |
27,222
|
26,572
|
26,118
|
| Withdrawals / Sales |
(33,548)
|
(26,494)
|
(26,677)
|
| Change in fair value |
3,396
|
7,589
|
18,601
|
| Tangible assets at end of period |
235,409
|
238,339
|
230,672
|
| Property, plant and equipment not subject to operating leases [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
4,600,105
|
4,427,803
|
|
| Tangible assets at end of period |
6,935,437
|
4,600,105
|
4,427,803
|
| Property, plant and equipment not subject to operating leases [member] | Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
7,368,175
|
7,113,556
|
7,456,503
|
| Purchases or capitalized expenses |
585,117
|
631,313
|
561,009
|
| Withdrawals / Sales |
(598,233)
|
(417,570)
|
(544,069)
|
| Transfers to/from non-current assets held for sale |
(17,297)
|
186
|
(189,295)
|
| Transfers from other accounts receivable for concession contracts and intangible assets |
2,816,300
|
|
|
| Loss of control in subsidiary |
|
|
(565)
|
| Discontinued operations |
(65,829)
|
(4,343)
|
(795)
|
| Reclassification MFG operation |
(247,186)
|
|
|
| Effect of movement in exchange rates |
(120,183)
|
97,963
|
(151,520)
|
| Reclassifications |
(18,278)
|
(52,930)
|
(17,712)
|
| Tangible assets at end of period |
9,702,586
|
7,368,175
|
7,113,556
|
| Property, plant and equipment not subject to operating leases [member] | Accumulated depreciation and amortisation [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(2,760,780)
|
(2,680,412)
|
(2,720,889)
|
| Depreciation of the year charged against profit or loss |
(294,386)
|
(273,582)
|
(275,312)
|
| Withdrawals / Sales |
237,052
|
226,338
|
246,714
|
| Transfers to/from non-current assets held for sale |
3,309
|
1,007
|
57,298
|
| Loss of control in subsidiary |
|
|
476
|
| Discontinued operations |
(9,269)
|
(11,787)
|
(14,607)
|
| Reclassification MFG operation |
49,418
|
|
|
| Effect of movement in exchange rates |
22,079
|
(20,173)
|
29,602
|
| Reclassifications |
(11,807)
|
(2,171)
|
(3,694)
|
| Tangible assets at end of period |
(2,764,384)
|
(2,760,780)
|
(2,680,412)
|
| Property, plant and equipment not subject to operating leases [member] | Accumulated impairment [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(7,290)
|
(5,341)
|
(5,372)
|
| Year impairment charge |
335
|
(3,988)
|
31
|
| Withdrawals / Sales |
4,087
|
|
|
| Effect of movement in exchange rates |
103
|
(22)
|
|
| Reclassifications |
|
2,061
|
|
| Tangible assets at end of period |
(2,765)
|
(7,290)
|
(5,341)
|
| Property, plant and equipment subject to operating leases [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
80,438
|
93,989
|
|
| Tangible assets at end of period |
72,439
|
80,438
|
93,989
|
| Property, plant and equipment subject to operating leases [member] | Gross carrying amount [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
130,331
|
129,081
|
100,800
|
| Purchases or capitalized expenses |
16,888
|
9,835
|
30,587
|
| Withdrawals / Sales |
(3,213)
|
(117)
|
(16)
|
| Reclassifications |
(13,473)
|
(8,468)
|
(2,290)
|
| Tangible assets at end of period |
130,533
|
130,331
|
129,081
|
| Property, plant and equipment subject to operating leases [member] | Accumulated depreciation and amortisation [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(49,839)
|
(34,682)
|
(18,413)
|
| Depreciation of the year charged against profit or loss |
(22,504)
|
(22,677)
|
(18,575)
|
| Withdrawals / Sales |
1,280
|
22
|
16
|
| Reclassifications |
13,031
|
7,498
|
2,290
|
| Tangible assets at end of period |
(58,032)
|
(49,839)
|
(34,682)
|
| Property, plant and equipment subject to operating leases [member] | Accumulated impairment [member] |
|
|
|
| Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |
|
|
|
| Tangible assets at beginning of period |
(54)
|
(410)
|
(375)
|
| Year impairment charge |
(8)
|
356
|
(35)
|
| Tangible assets at end of period |
$ (62)
|
$ (54)
|
$ (410)
|