4Notes and explanations on additional balance sheet items
Current financial assets
in CHF mn | 2025 | 2024 |
Money market funds | 17.5 | 17.3 |
Loans to subsidiaries | – | 1.2 |
Loans to third parties | – | 9.8 |
Total current financial assets | 17.5 | 28.3 |
Non-current financial assets
in CHF mn | 2025 | 2024 |
Loans to subsidiaries | 126.2 | 113.5 |
Loans to third parties | 151.1 | 142.2 |
Total loans | 277.3 | 255.7 |
Shares in other investments | 56.2 | 45.2 |
Rental deposits | 0.0 | 0.0 |
Total other financial assets | 56.2 | 45.2 |
Total non-current financial assets | 333.5 | 300.9 |
Property, plant and equipment
in CHF mn | 2025 | 2024 |
Fixtures and fittings | 2.5 | 3.0 |
IT equipment | 2.8 | 4.4 |
Plant and machinery | 7.3 | 10.0 |
Other movable property, plant and equipment | 1.8 | 4.6 |
Total movable property, plant and equipment | 14.4 | 22.1 |
Buildings | 37.4 | 43.3 |
Land | 45.7 | 56.1 |
Installations and building fixtures | 16.4 | 19.3 |
Tenant fittings | 0.1 | 0.2 |
Investment property | 19.8 | – |
Total immovable property, plant and equipment | 119.5 | 118.9 |
Total property, plant and equipment | 133.9 | 141.0 |
Current interest-bearing liabilities
in CHF mn | 2025 | 2024 |
Current account liabilities | 0.0 | 0.1 |
Other current interest-bearing liabilities | 18.5 | 23.5 |
Total current interest-bearing liabilities | 18.5 | 23.7 |
Deferred revenues and accrued liabilities
in CHF mn | 2025 | 2024 |
Personnel | 3.7 | 7.2 |
Direct taxes | - | - |
Other deferred revenues and accrued liabilities | 11.2 | 5.5 |
Total deferred revenues and accrued liabilities | 14.9 | 12.7 |
Non-current interest-bearing liabilities
in CHF mn | 2025 | 2024 |
Loans | 99.0 | 94.0 |
Other non-current interest-bearing liabilities | – | 0.3 |
Total non-current interest-bearing liabilities | 99.0 | 94.3 |
Voluntary retained earnings
in CHF mn | 2025 | 2024 |
Balance as of 1 January | 1’340.8 | 1’324.9 |
Withdrawal / Allocation from appropriation of net income | 26.7 | 16.0 |
Balance as of 31 December | 1’367.5 | 1’340.8 |