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Related parties (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure Of Related Parties [Abstract]  
Summary of Remuneration of Key Management Personnel
The key personnel of the Board of Directors received the following compensations for the years ended December 31, 2025, 2024 and 2023:
December 31,
2025
December 31,
2024
December 31,
2023
Fees770,222 736,198 745,104 
Total770,222 736,198 745,104 
Summary of Transactions And Balances With Key Management Personnel
Balances as of
December 31,
2025
December 31,
2024
Loans
      Overdrafts
      Credit cards115,178 73,712 
      Mortgage loans166,719 1,418 
Deposits1,208,093 170,042 
 Results
December 31,
2025
December 31,
2024
December 31,
2023
Interest income70,432192,342238,790
Interest expense(8,970)(23,706)(73,303)
Fee and commission income1,0898,95312,619
Fee and commission expense(3,742)(2,115)(2,406)
Other operating income4,7263,1784,137
Other operating expenses(32)— — 
Summary of Transactions And Balances With Parent Company Except Key Management Personnel
Balances as of
ParentDecember 31,
2025
December 31,
2024
Assets
Cash and deposits in banks15,237,562 7,300,484 
Derivatives (Assets)295,845 — 
Deposits as collateral 467,013 — 
Other financial assets54,046 116 
Liabilities
Other liabilities37,130,445 61,602,244 
Derivatives (Liabilities)— 3,487 
Off-balance sheet transaction
Securities in custody (1)3,727,892,493 4,046,280,750 
Guarantees received110,402,676 158,879,499 
Guarantees granted (2)10,630,155 114,418,383 
Derivatives8,866,010 681,930 
(1)These balances represent the shares in custody of Banco BBVA Argentina SA held by BBVA and BBV América.
(2)These balances represent commercial guarantees granted.
Results
December 31,
2025
December 31,
2024
December 31,
2023
Interest income10,833 — 2,527 
Fee and commission income48,244 293,428 28,349 
Fee and commission expense— — (944,599)
(Losses) Gains on financial assets and liabilities at fair value through profit or loss, net(1)(3,470)(546,256)
Other operating income50,128 76,030 91,181 
Other administrative expenses(56,634,807)(37,265,512)(146,287,154)
Summary of Transactions And Balances With Subsidiaries Company Except Key Management Personnel
 Balances as of
Subsidiaries (1)December 31,
2025
December 31,
2024
Assets
Loans and advances292,111,647 133,512,577 
Derivatives (Assets)76,325 — 
Other debt securities654,930 — 
Liabilities
Deposits75,657,673 47,029,465 
Other liabilities6,642,821 2,209,923 
Debt securities issued150,228 — 
Off-balance sheet transaction
Interest rate swaps4,111,111 — 
Securities in custody2,138,644 1,363,221 
Results
December 31,
2025
December 31,
2024
December 31,
2023
Interest income82,405,149 59,609,456 79,119,558 
Fee and commission income(988,240)(4,139,600)(10,311,764)
Interest expense80,907 124,501 120,715 
Fee and commission expense(13,501,898)(8,613,543)(10,130,619)
Exchange differences, net2,166 3,119 77 
Other operating income (2)5,447,576 4,010,423 4,632,774 
Other administrative expenses(1,589,081)(730,310)(2,712,062)
Other operating expenses(78)(546)— 
(1)The transactions between BBVA and its subsidiaries included in the preceding table were eliminated for the purposes of consolidation in the Consolidated Financial Statements as of December 31, 2025 and 2024, respectively.
(2)Operating leases.
Transactions have been agreed upon on an arm’s length basis. All loans to related parties were classified as performing.
Summary of Transactions And Balances With Associated Company Except Key Management Personnel
 Balances as of
Associates / Joint VenturesDecember 31,
2025
December 31,
2024
Assets
Cash and deposits in banks7,053 — 
Loans and advances62,787,740 20,247,669 
Derivatives (Assets)642,156 780,465 
Other financial assets5,833,987 3,892,838 
Liabilities
Deposits9,946,878 5,145,737 
Off-balance sheet transaction
Interest rate swaps14,000,000 — 
Securities in custody37,726,945 28,582,767 
Guarantees received237,259 220,810 
Sureties granted237,259 220,810 
Results
December 31,
2025
December 31,
2024
December 31,
2023
Interest income23,601,831 11,316,766 10,138,729 
Fee and commission income(1,147,839)(250,967)(3,926,521)
Interest expense28,403,281 19,634,954 13,438,450 
Fee and commission expense(29,327)(24,872)(65,469)
(Losses) Gains on financial assets and liabilities at fair value through profit or loss, net87,581 1,359,203 433,209 
Exchange differences, net86,892 27,905 3,707 
Other operating income (2)3,248,450 2,529,056 2,950,710 
Other administrative expenses— (208,676)(185,702)
Other operating expenses(1,172)— — 


(1)Operating leases.
(2)These balances represent commercial guarantees granted.
Transactions have been agreed upon on an arm’s length basis. All loans to related parties were classified as performing.