v3.26.1
Trade and other receivables (Tables)
 12 Months Ended
Dec. 31, 2025
TextBlock [Abstract]  
Tabular disclosure of trade and other receivables
    
As of December 31,
2025
     
As of December 31,
2024
  
Noncurrent
      
Other receivables:
      
Prepayments, tax receivables and other:
      
Advance payments for transportation services
(Note 28.1.1)
      311,087        134,436  
Receivables related to the transfer of conventional assets
(1)
      40,945        57,194  
Prepaid expenses and other receivables
      19,409        11,820  
Income tax
      785        —   
Turnover tax
      670        164  
  
 
 
     
 
 
  
  
 
372,896
 
   
 
203,614
 
  
 
 
     
 
 
  
Financial assets:
      
Loans to employees
      130        411  
Receivables from joint operations
      —         1,243  
  
 
 
     
 
 
  
  
 
130
 
   
 
1,654
 
  
 
 
     
 
 
  
Total noncurrent trade and other receivables
   
 
373,026
 
   
 
205,268
 
  
 
 
     
 
 
  
 
    
As of December 31,
2025
     
As of December 31,
2024
  
Current
      
Trade:
      
Oil, gas and GLP accounts receivable (net of allowance for expected credit losses)
      186,403        77,351  
  
 
 
     
 
 
  
  
 
186,403
 
   
 
77,351
 
  
 
 
     
 
 
  
Other receivables
:
      
Prepayments, tax credits and other:
      
Value added tax
      77,160        90,704  
Advance payments for transportation services (Note 28.1.1)
      26,098        7,054  
Receivables related to the transfer of conventional assets
(1)
      23,984        46,018  
Income tax
      9,283        4,431  
Prepaid expenses and other receivables
      7,253        9,322  
 

 
    
As of December 31,
2025
     
As of December 31,
2024
  
Turnover tax
      3,047        2,867  
  
 
 
     
 
 
  
  
 
146,825
 
   
 
160,396
 
  
 
 
     
 
 
  
Financial assets:
      
Accounts receivable from third parties
(2)
      9,404        29,040  
Gas IV Plan (Note 2.5.3)
      2,316        3,007  
Receivables from joint operations
      1,368        5,586  
Advances to directors and loans to employees
      1,033        742  
Balances with related parties (Note 27)
      —         4,741  
Other
      332        632  
  
 
 
     
 
 
  
  
 
14,453
 
   
 
43,748
 
  
 
 
     
 
 
  
Other receivables
   
 
161,278
 
   
 
204,144
 
  
 
 
     
 
 
  
Total current trade and other receivables
   
 
347,681
 
   
 
281,495
 
  
 
 
     
 
 
  
 
(1)
 
See Note 3.2.8.
(2)
 
As of December 31, 2024 includes 13,200 with Tango, related to the extension of the concessions (Note 28.1.2).
Reconciliation of changes in allowance account for credit losses
The changes in the provision for expected credit losses of trade and other receivables are as follows:
 
    
As of December 31,

2025
     
As of December 31,

2024
     
As of December 31,

2023
  
Amounts at beginning of year
   
 
(41
) 
   
 
(52
) 
   
 
(231
) 
Allowances for expected credit losses (Note 7)
      (44 )       —         —   
Foreign exchange differences
      15        11        179  
  
 
 
     
 
 
     
 
 
  
Amounts at end of year
   
 
(70
) 
   
 
(41
) 
   
 
(52
)