Intangible assets (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Intangible Assets |
|
| Schedule of financial position details |
| Schedule of financial position details |
|
|
|
|
|
|
|
|
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| |
Cost |
|
Amortization |
|
Net |
|
Cost |
|
Amortization |
|
Net |
| |
|
|
|
|
|
|
|
|
|
|
|
| Intangible assets arising from: |
|
|
|
|
|
|
|
|
|
|
|
| Concession agreements - new contracts |
148,000 |
|
(10,275) |
|
137,725 |
|
148,000 |
|
(5,344) |
|
142,656 |
| Concession agreements - others |
135,470 |
|
(60,381) |
|
75,089 |
|
112,456 |
|
(52,964) |
|
59,492 |
| Contract Commitments (i) |
4,437,857 |
|
(707,736) |
|
3,730,121 |
|
4,437,857 |
|
(588,098) |
|
3,849,759 |
| Concession Agreements - URAE-1 |
69,281,545 |
|
(23,335,074) |
|
45,946,471 |
|
62,042,186 |
|
(22,085,992) |
|
39,956,194 |
| Software license of use |
1,696,773 |
|
(1,145,671) |
|
551,102 |
|
1,570,845 |
|
(932,558) |
|
638,287 |
| Right of use – other assets |
240,646 |
|
(188,681) |
|
51,965 |
|
240,106 |
|
(115,370) |
|
124,736 |
| Total |
75,940,291 |
|
(25,447,818) |
|
50,492,473 |
|
68,551,450 |
|
(23,780,326) |
|
44,771,124 |
| (i) | | With the enactment of the Basic Sanitation Law in 2007, contract renewals began to be executed
through program agreements, under which the Company assumed assets and socio-environmental obligations and recognized them as intangible
assets, which are amortized on a straight-line basis over the term of the agreements. |
|
| Schedule of obligations assumed |
| Schedule of obligations assumed |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
December 31, 2024 |
|
Additions |
|
Transfer of contract asset |
|
Transfers |
|
Write-offs and disposals |
|
Amortization |
|
December 31, 2025 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible assets arising from: |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Concession agreements – new contracts |
142,656 |
|
- |
|
- |
|
- |
|
- |
|
(4,933) |
|
137,723 |
| Concession agreements – others |
59,492 |
|
- |
|
24,214 |
|
(1,627) |
|
(4) |
|
(6,987) |
|
75,088 |
| Contract Commitments |
3,849,759 |
|
- |
|
- |
|
- |
|
- |
|
(119,638) |
|
3,730,121 |
| Concession Agreements URAE-1 (*) |
39,956,194 |
|
2,666 |
|
7,990,514 |
|
(138,257) |
|
(98,727) |
|
(1,765,919) |
|
45,946,471 |
| Software license of use |
638,287 |
|
- |
|
103,141 |
|
- |
|
- |
|
(190,326) |
|
551,102 |
| Right of use – other assets |
124,736 |
|
541 |
|
- |
|
- |
|
- |
|
(73,309) |
|
51,968 |
| Total |
44,771,124 |
|
3,207 |
|
8,117,869 |
|
(139,884) |
|
(98,731) |
|
(2,161,112) |
|
50,492,473 |
| (*) | | As of December 31, 2025, the line URAE-1 concession agreement included leases totaling R$
154,449 (R$ 338,740 as of December 31, 2024). Also on this date, the accounting balance of intangible assets, contract assets and other
concession assets, and financial assets of the concession aimed at URAE-1 amounted to R$ 79,924,407, accounting for 96.09% of the consolidated
amount. |
| |
December 31, 2023 |
|
Additions |
|
Transfer of contract asset |
|
Transfers |
|
Write-offs and disposals |
|
Amortization |
|
Transfer to Financial Assets |
|
December 31, 2024 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible assets arising from: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Concession agreements – equity value |
506,117 |
|
- |
|
13,216 |
|
(508,709) |
|
(22) |
|
(10,602) |
|
- |
|
- |
| Concession agreements – economic value |
637,760 |
|
(181) |
|
13,005 |
|
(576,439) |
|
- |
|
(74,145) |
|
- |
|
- |
| Concession agreements – new contracts |
147,589 |
|
- |
|
- |
|
- |
|
- |
|
(4,933) |
|
- |
|
142,656 |
| Concession agreements – others |
- |
|
- |
|
4,090 |
|
57,445 |
|
- |
|
(2,043) |
|
- |
|
59,492 |
| Program contracts |
20,684,497 |
|
- |
|
1,392,259 |
|
(21,469,330) |
|
(1,020) |
|
(606,406) |
|
- |
|
- |
| Program contracts – commitments |
1,212,026 |
|
2,728,100 |
|
- |
|
- |
|
- |
|
(90,367) |
|
- |
|
3,849,759 |
| Service contracts – São Paulo |
20,193,585 |
|
- |
|
801,993 |
|
(20,278,339) |
|
(1,327) |
|
(715,912) |
|
- |
|
- |
| Concession Agreements URAE-1 (*) |
- |
|
20,712 |
|
6,573,841 |
|
42,727,540 |
|
(4,449) |
|
(911,134) |
|
(8,450,316) |
|
39,956,194 |
| Software license of use |
513,224 |
|
29,972 |
|
234,713 |
|
4,989 |
|
- |
|
(144,611) |
|
- |
|
638,287 |
| Right of use – other assets |
118,060 |
|
84,048 |
|
- |
|
- |
|
(46) |
|
(77,326) |
|
- |
|
124,736 |
| Total |
44,012,858 |
|
2,862,651 |
|
9,033,117 |
|
(42,843) |
|
(6,864) |
|
(2,637,479) |
|
(8,450,316) |
|
44,771,124 |
| (*) | | As of December 31, 2024, the lines Concession agreements – URAE-1 included leases totaling
R$ 338,740 (R$ 374,679 as of December 31, 2023). Additionally, of the amount of transfers arising from the concession agreement, R$ 1,577,787
thousand relates to the transfer to the concession’s financial asset, as disclosed in Note 13. |
|
| Schedule of intangible assets |
| Schedule of intangible assets |
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| Alto Tietê |
202,823 |
|
219,096 |
| São Lourenço |
2,216,444 |
|
2,386,192 |
|
| Schedule of obligations assumed by the Company |
| Schedule of obligations assumed by the Company |
|
|
|
|
|
|
|
|
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| |
Current Liabilities |
|
Noncurrent Liabilities |
|
Total liabilities |
|
Current Liabilities |
|
Noncurrent Liabilities |
|
Total liabilities |
| São Lourenço |
469,687 |
|
2,856,008 |
|
3,325,695 |
|
452,323 |
|
2,853,896 |
|
3,306,219 |
|
| Schedule of expenses |
| Schedule of expenses |
|
|
| |
December 31, 2025 |
December 31, 2024 |
| |
|
|
| General supplies |
21,073 |
14,858 |
| Outsourced services |
44,466 |
31,351 |
| General expenses |
5,823 |
4,106 |
| Amortization |
169,659 |
127,373 |
| Financial expenses |
499,969 |
353,860 |
| Total |
740,990 |
531,548 |
|
| Schedule of right of use |
| Schedule of right of use |
|
|
|
| Nature |
December 31, 2025 |
|
December 31, 2024 |
| |
|
|
|
| Leases - Concession Agreement URAE-1 |
|
|
|
| Cost |
405,245 |
|
588,534 |
| Accumulated amortization |
(250,796) |
|
(249,794) |
| (=) Net |
154,449 |
|
338,740 |
| |
|
|
|
| Right of use - Other assets |
|
|
|
| Vehicles |
216,428 |
|
216,431 |
| Properties |
24,142 |
|
22,098 |
| Equipment |
76 |
|
1,577 |
| Accumulated amortization |
(188,678) |
|
(115,370) |
| (=) Net |
51,968 |
|
124,736 |
| |
|
|
|
| Total - Leases and Right of use |
206,417 |
|
463,476 |
|
| Schedule of impact in the income statements |
| Schedule of impact in the income statements |
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| |
|
|
|
| Right of use amortization |
(108,596) |
|
(114,111) |
| Financial result – interest expense and inflation adjustment |
(156,251) |
|
(134,509) |
| Expenses of short-term and low-value leases |
(21,983) |
|
(28,411) |
| Decrease in profit for the period |
(286,830) |
|
(277,031) |
|
| Schedule of contract asset and intangible assets |
| Schedule of contract asset and intangible assets |
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| Contract assets and other concession assets |
601,064 |
|
380,204 |
| Intangible assets |
1,077,363 |
|
1,933,347 |
| Total |
1,678,427 |
|
2,313,551 |
|
| Schedule of obligations assumed of liabilities |
| Schedule
of obligations assumed of liabilities |
|
|
|
|
|
|
|
|
|
|
|
| |
December 31, 2025 |
|
December 31, 2024 |
| |
Current Liabilities |
|
Noncurrent Liabilities |
|
Total liabilities |
|
Current Liabilities |
|
Noncurrent Liabilities |
|
Total liabilities |
| |
|
|
|
|
|
|
|
|
|
|
|
| Performance Agreements |
120,776 |
|
6,151 |
|
126,927 |
|
287,109 |
|
137,441 |
|
424,550 |
|