No, the company that issued the 2024 1099-MISC cannot report income that was not paid until 2025.
If this was work you did as a sub-contractor, they should have used Form 1099-NEC, but no matter.
You may not have a penalty depending on your tax liability last year, however if you have documentation to prove that the funds were not made available to you before January 1, 2025, you could enter the 1099-MISC/1099-NEC and then make a miscellaneous expenses for the amount that was not received until 2025.
Name it something like "2025 payment on 2024 1099" to make it clear to the IRS.
Next year be sure to include that same amount as income and again name it "2025 payment on 2024 1099" as the description of the income.
IRS link When is income recognized
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