1. Assets
CURRENT ASSETS | Balance sheet 31.12.2022 CHF |
Balance sheet 31.12.2021 CHF |
---|---|---|
1.1
Liquid assets
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Cash on hand
|
30 391.04 | 24 655.96 |
Postal accounts
|
73 245.71 | 98 750.49 |
Bank accounts
|
23 369 994.59 | 26 449 102.06 |
Total liquid assets
|
23 473 631.34 | 26 572 508.51 |
1.2
Accounts receivable
|
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1.2.1
Receivables from sale of goods and services
|
3 098 127.19 | 3 182 991.07 |
1.2.2
Other short-term accounts receivable
|
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Guarantee obligations, advances
|
13 031.34 | 10 800.09 |
Public institutions
|
469 161.08 | 419 868.34 |
Other short-term accounts receivable
|
110 772.40 | 348 917.06 |
Total accounts receivable
|
3 691 092.01 | 3 962 576.56 |
1.3
Stock and work in progress
|
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Stock and work in progress
|
119 842.90 | 159 408.00 |
Total stock and work in progress
|
119 842.90 | 159 408.00 |
1.4
Prepaid expenses
|
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Prepaid expenses
|
2 603 425.95 | 2 418 261.95 |
Prepayments
|
1 049 047.81 | 965 561.95 |
Total prepaid expenses
|
3 652 473.76 | 3 383 823.90 |
TOTAL CURRENT ASSETS | 30 937 040.01 | 34 078 316.97 |
FIXED ASSETS | CHF | CHF |
1.5
Financial assets: long-term receivables from third parties
|
223 492.15 | 222 772.19 |
1.6
Participations
|
1 226 504.00 | 1 226 504.00 |
1.7
Tangible assets
|
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Office equipment, office machinery
|
1 000 306.90 | 1 113 115.23 |
IT equipment
|
254 260.04 | 237 860.48 |
Infrastructure for presentations
|
109 066.89 | 218 133.79 |
Total tangible assets
|
1 363 633.83 | 1 569 109.50 |
1.8
Fixed assets real estate
|
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Real estate
|
5 259 784.11 | 5 467 909.11 |
1.9
Intangible assets
|
784 711.57 | 2 047 184.94 |
TOTAL FIXED ASSETS | 8 858 125.66 | 10 533 479.74 |
CHF | CHF | |
TOTAL ASSETS | 39 795 165.67 | 44 611 796.71 |
2. Liabilities and owners equity |
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LIABILITIES | Balance sheet 31.12.2022 CHF |
Balance sheet 31.12.2021 CHF |
2.1
Short-term liabilities
|
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2.1.1
Accounts payable
|
7 443 150.03 | 10 613 710.39 |
2.1.2
Other short-term liabilities
|
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Public institutions
|
1 050 022.70 | 639 564.56 |
Third parties
|
2 444 467.72 | 2 609 531.73 |
Pension funds
|
295 070.40 | 278 482.30 |
Other short-term liabilities
|
1 168 319.25 | 629 062.55 |
Total other short-term liabilities
|
4 957 880.07 | 4 156 641.14 |
2.1.3
Deferred credit to income / short-term provisions
|
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Deferred credit to income
|
2 013 242.22 | 2 070 152.89 |
Personnel provisions
|
912 299.46 | 817 187.78 |
Recovery programme provisions
|
1 747 448.00 | 3 129 080.00 |
Marketing activities, following year
|
5 931 510.00 | 7 459 194.00 |
Total deferred credit to income / short-term provisions
|
10 604 499.68 | 13 475 614.67 |
TOTAL SHORT-TERM LIABILITIES
|
23 005 529.78 | 28 245 966.20 |
2.2
Long-term liabilities
|
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2.2.1
Other long-term liabilities (real estate Paris)
|
3 393 240.55 | 3 598 933.79 |
2.2.2
Long-term provisions
|
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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 | 1 500 000.00 |
Others
|
2 174 021.76 | 2 139 021.76 |
Extraordinary events Destination Switzerland
|
5 500 000.00 | 5 000 000.00 |
Statutory severance and pension provisions
|
1 166 528.94 | 1 084 505.01 |
Total long-term provisions
|
10 852 650.70 | 10 235 626.77 |
TOTAL LONG-TERM LIABILITIES
|
14 245 891.25 | 13 834 560.56 |
EIGENKAPITAL | CHF | CHF |
2.3
Capital as of 1.1.2022 / 2021
|
2 531 269.95 | 2 204 343.03 |
Reduced expenditure
|
12 474.69 | 326 926.92 |
TOTAL OWNERS’ EQUITY | 2 543 744.64 | 2 531 269.95 |
CHF | CHF | |
TOTAL LIABILITIES AND OWNERS’ EQUITY | 39 795 165.67 | 44 611 796.71 |