1. Assets
| CURRENT ASSETS | Balance sheet 31.12.2018 CHF | Balance sheet 31.12.2017 CHF |
|---|---|---|
|
1.1
Liquid assets
|
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|
Cash on hand
|
19 145.48 | 36 552.69 |
|
Postal accounts
|
538 619.80 | 354 600.13 |
|
Bank accounts
|
11 021 919.68 | 14 086 202.90 |
|
Total liquid assets
|
11 579 684.96 | 14 477 355.72 |
|
1.2
Accounts receivable
|
||
|
1.2.1
Receivables from sale of goods and services
|
1 718 622.02 | 1 215 359.83 |
|
1.2.2
Other short-term accounts receivable
|
||
|
Guarantee obligations, advances
|
0.00 | 14 184.50 |
|
Public institutions
|
343 159.88 | 392 461.14 |
|
Total accounts receivable
|
2 061 781.90 | 1 622 005.47 |
|
1.3
Stock and work in progress
|
||
|
Stock and work in progress
|
111 287.00 | 140 610.80 |
|
Total stock and work in progress
|
111 287.00 | 140 610.80 |
|
1.4
Prepaid expenses
|
||
|
Prepaid expenses
|
2 016 568.31 | 2 178 569.22 |
|
Prepayments
|
1 399 994.25 | 1 453 784.00 |
|
Total prepaid expenses
|
3 416 562.56 | 3 632 353.22 |
| TOTAL CURRENT ASSETS | 17 169 316.42 | 19 872 325.21 |
| FIXED ASSETS | CHF | CHF |
|
1.5
Financial assets: long-term receivables from third parties
|
246 299.10 | 384 484.62 |
|
1.6
Participations
|
1 226 504.00 | 1 226 504.00 |
|
1.7
Tangible assets
|
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|
Office equipment, office machinery
|
86 651.17 | 127 004.88 |
|
IT equipment
|
416 266.05 | 471 611.96 |
|
Infrastructure for presentations
|
607 858.45 | 400 034.50 |
|
Total tangible assets
|
1 110 775.67 | 998 651.34 |
|
1.8
Fixed assets real estate
|
||
|
Real estate
|
6 092 284.11 | 6 300 409.11 |
|
1.9
Intangible assets
|
3 390 450.06 | 1 235 724.00 |
| TOTAL FIXED ASSETS | 12 066 312.94 | 10 145 773.07 |
| CHF | CHF | |
| TOTAL ASSETS | 29 235 629.36 | 30 018 098.28 |
2. Liabilities and owners’ equity |
||
| LIABILITIES | Balance sheet 31.12.2018 CHF | Balance sheet 31.12.2017 CHF |
|
2.1
Short-term liabilities
|
||
|
2.1.1
Accounts payable
|
7 097 449.21 | 7 000 403.99 |
|
2.1.2
Other short-term liabilities
|
||
|
Public institutions
|
541 294.11 | 766 413.34 |
|
Third parties
|
1 410 892.00 | 1 526 096.81 |
|
Pension funds
|
262 888.38 | 267 949.87 |
|
Total other short-term liabilities
|
2 215 074.49 | 2 560 460.02 |
|
2.1.3
Deferred credit to income / short-term provisions
|
||
|
Deferred credit to income
|
1 594 245.40 | 1 627 541.00 |
|
Personnel provisions
|
813 571.02 | 841 213.88 |
|
Marketing activities, following year
|
3 215 918.00 | 4 103 352.00 |
|
Total deferred credit to income / short-term provisions
|
5 623 734.42 | 6 572 106.88 |
|
TOTAL SHORT-TERM LIABILITIES
|
14 936 258.12 | 16 132 970.89 |
|
2.2
Long-term liabilities
|
||
|
2.2.1
Other long-term liabilities (real estate Paris)
|
4 186 664.83 | 256 735.68 |
|
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
|
1 500 000.00 | 1 200 000.00 |
|
Others
|
2 057 465.71 | 2 022 337.06 |
|
Extraordinary events Destination Switzerland
|
3 500 000.00 | 3 000 000.00 |
|
Statutory severance and pension provisions
|
803 370.86 | 1 199 467.84 |
|
Total long-term provisions
|
8 372 936.57 | 7 933 904.90 |
|
TOTAL LONG-TERM LIABILITIES
|
12 559 601.40 | 12 190 640.58 |
| OWNERS’ EQUITY | CHF | CHF |
|
2.3
Capital as of 1.1.2018 / 2017
|
1 694 486.81 | 1 686 395.45 |
|
Reduced expenditure
|
45 283.03 | 8 091.36 |
| TOTAL OWNERS’ EQUITY | 1 739 769.84 | 1 694 486.81 |
| CHF | CHF | |
| TOTAL LIABILITIES AND OWNERS’ EQUITY | 29 235 629.36 | 30 018 098.28 |
