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Tangible assets
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract]  
Tangible assets Tangible assets
10.1. Property and equipment
December 31,
2025		December 31,
2024
Real estate579,311,519574,106,988
Furniture and facilities107,938,297108,805,855
Right of use – Real Estate84,390,40875,020,913
Machinery and equipment72,513,17063,728,373
Works in progress48,505,61726,129,042
Automobiles3,994,4062,729,285
TOTAL896,653,417850,520,456
Changes in the item for years 2025 and 2024 are included below:
Depreciation 
Cost as of
December 31,
2024		AdditionsAcquisitions through business combinationsDisposals (1)Accumulated
as of
December 31,
2024		Acquisitions through business combinationsDisposals (1)For the periodAccumulated
as of
December 31,
2025		Carrying
amount as of
December 31,
2025
Real estate665,146,195 19,714,251 — 650,217 91,039,207 — 650,217 14,509,720 104,898,710 579,311,519 
Furniture and facilities239,165,303 23,573,995 120,313 18,711,621 130,359,448 102,157 18,711,621 24,459,709 136,209,693 107,938,297 
Rights of use – Real estate140,370,720 19,503,380 — 10,427,050 65,349,807 — 6,721,021 6,427,856 65,056,642 84,390,408 
Machinery and equipment102,143,965 48,338,435 544,246 17,212,614 38,415,592 475,341 17,212,614 39,622,543 61,300,862 72,513,170 
Work in progress26,129,042 42,471,355 — 20,094,780 — — — — — 48,505,617 
Automobiles7,562,387 1,980,230 698,825 520,953 4,833,102 150,892 418,689 1,160,778 5,726,083 3,994,406 
Total1,180,517,612 155,581,646 1,363,384 67,617,235 329,997,156 728,390 43,714,162 86,180,606 373,191,990 896,653,417 
ImpairmentDepreciation 
Cost as of
December 31,
2023		Transfer to investment propertiesAdditionsDisposals (1)ReversalsAccumulated
 as of
December 31,
2023		Transfer to investment propertiesDisposals (1)For the periodAccumulated
 as of
December 31,
2024		Carrying
 amount as of
December 31,
2024
Real estate727,516,157 (62,880,448)5,216,096 10,726,071 6,020,461 90,113,091 (7,496,896)7,194,354 15,617,366 91,039,207 574,106,988 
Furniture and facilities237,342,241 — 23,583,521 21,760,459 — 127,510,776 — 21,760,399 24,609,071 130,359,448 108,805,855 
Rights of use – Real estate140,686,171 — 18,454,087 18,769,538 — 70,959,803 — 10,955,164 5,345,168 65,349,807 75,020,913 
Machinery and equipment46,020,880 — 70,894,205 14,771,120 — 23,429,851 — 14,773,298 29,759,039 38,415,592 63,728,373 
Work in progress11,687,031 — 22,951,005 8,508,994 — — — — — — 26,129,042 
Automobiles7,193,106 — 951,961 582,680 — 4,149,544 — 316,262 999,820 4,833,102 2,729,285 
Total1,170,445,586 (62,880,448)142,050,875 75,118,862 6,020,461 316,163,065 (7,496,896)54,999,477 76,330,464 329,997,156 850,520,456 
(1)Includes write-off of fully depreciated items and finalized constructions.
As mentioned in note 2.3.12, as of December 31, 2025 and 2024, the recoverable value of Property and equipment exceeds its carrying amount.
10.2. Investment properties
Investment properties include pieces of real estate leased to third parties. The average term of lease agreements is 6 years. Subsequent renewals are negotiated with the lessee. The Group has classified these leases as operating leases, since these arrangements do not substantially transfer all risks and benefits inherent to the ownership of the assets. The rental income is recognized under “Other operating income” on a straight-line basis during the term of the lease.
Below are the changes in investment properties:
ImpairmentDepreciation 
Cost as of
December 31,
2024		LossReversalsAccumulated
as of
December 31,
2024		For the periodAccumulated
as of
December 31,
2025		Carrying
amount as of
December 31,
2025
Real estate198,898,226 102,887 9,753,067 23,592,920 3,487,869 27,080,789 181,467,617 
Total198,898,226 102,887 9,753,067 23,592,920 3,487,869 27,080,789 181,467,617 
ImpairmentDepreciation 
Cost as of
December 31,
2023		Transfer to investment propertiesLossAccumulated
 as of
December 31,
2023		Transfer to investment propertiesFor the periodAccumulated
 as of
December 31,
2024		Carrying
 amount as of
December 31,
2024
Real estate184,869,825 62,880,44848,852,047 12,554,340 7,496,896 3,541,684 23,592,920 175,305,306 
Total184,869,825 62,880,44848,852,047 12,554,340 7,496,896 3,541,684 23,592,920 175,305,306 

As mentioned in note 2.3.12, as of December 31, 2025 and 2024, the recoverable value of investment properties does not exceed their carrying amount considering the impairment recorded at those dates in the properties detailed below.
The impairment loss is disclosed in Note 28 – Other operating expenses, Loss from sale or impairment of investment properties and other non-financial assets. The reversal of impairment loss is disclosed in Note 27 – Other operating income.
Impairment Loss
December 31,
2025		December 31,
2024
Real Estate - Della Paolera(16,078,326)(14,309,711)
Real Estate - Edificio Tesla(11,955,301)(11,320,831)
Real Estate - Torre BBVA(9,574,999)(21,947,295)
Real Estate - Viamonte(2,106,642)(1,956,890)
Real Estate - Capital Federal(90,926)— 
Real Estate - Mar del Plata(66,392)— 
Real Estate - Caseros(11,161)— 
Real Estate - Mendoza(800)— 
Total(39,884,547)(49,534,727)