Trade Accounts Receivable

12 Months Ended

Dec. 31, 2024

Trade Accounts Receivable [Abstract]

Note 8. Trade accounts receivable

Trade accounts receivable are amounts due from customers for services performed in the ordinary course of business.

	12/31/2024			12/31/2023
Trade accounts receivable		15,610			14,852
Allowance for expected credit losses		(636	)		(589	)
Trade accounts receivable, net		14,974			14,263

The balance of trade accounts receivable includes contract assets totaling R$4.7 million and R$4.1 million at December 31, 2024, and 2023, respectively. For the years ended December 31, 2024, 2023 and 2022, an amount of R$0.7 million, R$1.0 million and R$0, respectively, was recorded as write-offs of accounts receivable.

The following table shows the change in allowance for expected credit losses:

As of January 1, 2022	(117	)
Allowance recorded during the year	(32	)
As of December 31, 2022	(149	)
Allowance recorded during the year	(538	)
Reversal of provision	98
As of December 31, 2023	(589	)
Allowance recorded during the year	(47	)
As of December 31, 2024	(636	)

The trade accounts receivables by aging category are distributed as follows:

	12/31/2024		12/31/2023
Aging list:
Current		13,740		11,975
Due up to 30 days		702		1,651
Due from 30 to 60 days		155		272
Due from 60 to 90 days		102		365
Overdue from 90 to 180 days		249		589
Overdue over 180 days		662		-
Total		15,610		14,852