6. Trade accounts receivable

**Trade accounts receivable – Total**
	2025	2024
	MCHF	MCHF
Trade accounts receivable	249.8	240.9
Allowances	-6.2	-9.8
Total trade accounts receivable	243.6	231.1

The following table shows the movements of allowances for trade accounts receivable:

**Trade accounts receivable – Allowances**
	2025	2024
	MCHF	MCHF
Allowances for trade accounts receivable
1 January	9.8	13.1
Additions	0.9	0.7
Used	-0.2	-0.7
Reversed	-4.0	-3.5
Translation differences	-0.3	0.2
31 December	6.2	9.8

As at 31 December, allowances for trade accounts receivable for expected credit losses (ECL) amounted to MCHF 6.2 (PY: MCHF 9.8).

**Trade accounts receivable – Maturity analysis**
	2025	2024
	MCHF	MCHF
Maturity analysis of trade accounts receivable
Not due	189.6	188.8
Past due < 30 days	36.4	33.8
Past due < 60 days	9.0	6.3
Past due < 90 days	3.8	2.7
Past due < 120 days	4.2	2.8
Past due > 120 days	6.8	6.5
Allowances	-6.2	-9.8
Total trade accounts receivable	243.6	231.1

The agreed standard payment terms range from 30 to 120 days.