1. Assets
| CURRENT ASSETS | Balance sheet 31.12.2017 CHF |
Balance sheet 31.12.2016 CHF |
|---|---|---|
|
1.1
Liquid assets
|
||
|
Cash on hand
|
36 552.69 | 34 090.90 |
|
Postal accounts
|
354 600.13 | 250 799.23 |
|
Bank accounts
|
14 086 202.90 | 11 759 261.84 |
|
Total liquid assets
|
14 477 355.72 | 12 044 151.97 |
|
1.2
Accounts receivable
|
||
|
1.2.1
Receivables from sale of goods and services
|
1 215 359.83 | 1 660 373.59 |
|
1.2.2
Other short-term accounts receivable
|
||
|
Guarantee obligations, advances
|
14 184.50 | 77 660.24 |
|
Public institutions
|
392 461.14 | 299 632.85 |
|
Total accounts receivable
|
1 622 005.47 | 2 037 666.68 |
|
1.3
Stock and work in progress
|
||
|
Stock and work in progress
|
140 610.80 | 180 417.28 |
|
Total stock and work in progress
|
140 610.80 | 180 417.28 |
|
1.4
Prepaid expenses
|
||
|
Prepaid expenses
|
2 178 569.22 | 2 611 702.28 |
|
Prepayments
|
1 453 784.00 | 1 329 036.80 |
|
Total prepaid expenses
|
3 632 353.22 | 3 940 739.08 |
| TOTAL CURRENT ASSETS | 19 872 325.21 | 18 202 975.01 |
| FIXED ASSETS | CHF | CHF |
|
1.5
Financial assets: long-term receivables from third parties
|
384 484.62 | 397 895.99 |
|
1.6
Participations
|
1 226 504.00 | 1 226 504.00 |
|
1.7
Tangible assets
|
||
|
Office equipment, office machinery
|
127 004.88 | 231 382.11 |
|
IT equipment
|
471 611.96 | 372 820.12 |
|
Intangible assets
|
1 235 724.00 | 0.00 |
|
Infrastructure for presentations
|
400 034.50 | 18 101.11 |
|
Total tangible assets
|
2 234 375.34 | 622 303.34 |
|
1.8
Fixed assets real estate
|
||
|
Real estate
|
6 300 409.11 | 6 508 534.11 |
|
Total fixed assets real estate
|
6 300 409.11 | 6 508 534.11 |
| TOTAL FIXED ASSETS | 10 145 773.07 | 8 755 237.44 |
| CHF | CHF | |
| TOTAL ASSETS | 30 018 098.28 | 26 958 212.45 |
2. Liabilities and owners’ equity |
||
| LIABILITIES | Balance sheet 31.12.2017 CHF |
Balance sheet 31.12.2016 CHF |
|
2.1
Short-term liabilities
|
||
|
2.1.1
Accounts payable
|
7 000 403.99 | 6 547 885.23 |
|
2.1.2
Other short-term liabilities
|
||
|
Public institutions
|
766 413.34 | 815 916.02 |
|
Third parties
|
1 526 096.81 | 1 158 927.50 |
|
Pension funds
|
267 949.87 | 281 273.24 |
|
Total other short-term liabilities
|
2 560 460.02 | 2 256 116.76 |
|
2.1.3
Deferred credit to income / short-term provisions
|
||
|
Deferred credit to income
|
1 627 541.00 | 1 327 892.58 |
|
Personnel provisions
|
841 213.88 | 915 061.71 |
|
Marketing activities, following year
|
4 103 352.00 | 2 256 149.00 |
|
Total deferred credit to income / short-term provisions
|
6 572 106.88 | 4 499 103.29 |
|
TOTAL SHORT-TERM LIABILITIES
|
16 132 970.89 | 13 303 105.28 |
|
2.2
Long-term liabilities
|
||
|
2.2.1
Other long-term liabilities (real estate Paris)
|
256 735.68 | 242 246.58 |
|
2.2.2
Long-term provisions
|
||
|
IT equipment
|
312 100.00 | 312 100.00 |
|
Renovation of real estate Paris
|
200 000.00 | 200 000.00 |
|
Conversion of rented premises / chattels
|
1 200 000.00 | 890 000.00 |
|
Others
|
2 022 337.06 | 2 036 051.04 |
|
Extraordinary events Destination Switzerland
|
3 000 000.00 | 3 000 000.00 |
|
Statutory severance and pension provisions
|
1 199 467.84 | 1 288 314.10 |
|
Total long-term provisions
|
7 933 904.90 | 7 726 465.14 |
|
TOTAL LONG-TERM LIABILITIES
|
12 190 640.58 | 11 968 711.72 |
| OWNERS’ EQUITY | CHF | CHF |
|
2.3
Capital as of 1.1.2017 / 2016
|
1 686 395.45 | 1 674 659.36 |
|
Reduced expenditure
|
8 091.36 | 11 736.09 |
| TOTAL OWNERS’ EQUITY | 1 694 486.81 | 1 686 395.45 |
| CHF | CHF | |
| TOTAL LIABILITIES AND OWNERS’ EQUITY | 30 018 098.28 | 26 958 212.45 |
