v3.25.2
Trade Accounts Receivable
6 Months Ended
Jun. 30, 2025
Trade Accounts Receivable [Abstract]  
Trade accounts receivable

Note 8. Trade accounts receivable

 

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

 

   June 30,
2025
   December 31,
2024
 
Trade accounts receivable   12,391    15,610 
Allowance for expected credit losses   (614)   (636)
Trade accounts receivable, net   11,777    14,974 

 

The balance of trade accounts receivable includes contract assets totaling R$1.3 million and R$4.7 million as of June 30, 2025, and December 31, 2024, respectively. As of June 30, 2025, and December 31, 2024, an amount of R$0.6 million and R$0.7 million 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, 2024   (589)
Allowance recorded during the year   (47)
As of December 31, 2024   (636)
Reversal of provision   22 
As of June 30, 2025   (614)

 

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

 

   June 30,
2025
   December 31,
2024
 
Aging list:        
Current   10,355    13,740 
Due up to 30 days   589    702 
Due from 30 to 60 days   323    155 
Due from 60 to 90 days   231    102 
Overdue from 90 to 180 days   251    249 
Overdue over 180 days   642    662 
Total   12,391    15,610