1. Assets
CURRENT ASSETS | Balance sheet 31.12.2023 CHF |
Balance sheet 31.12.2022 CHF |
---|---|---|
1.1
Liquid assets
|
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Cash on hand
|
16 018.62 | 30 391.04 |
Postal accounts
|
77 480.06 | 73 245.71 |
Bank accounts
|
20 071 783.95 | 23 369 994.59 |
Total liquid assets
|
20 165 282.63 | 23 473 631.34 |
1.2
Accounts receivable
|
||
1.2.1
Receivables from sale of goods and services
|
4 478 582.02 | 3 098 127.19 |
1.2.2
Other short-term accounts receivable
|
||
Guarantee obligations, advances
|
52 308.55 | 13 031.34 |
Public institutions
|
496 059.75 | 469 161.08 |
Other short-term accounts receivable
|
46 951.46 | 110 772.40 |
Total accounts receivable
|
5 073 901.78 | 3 691 092.01 |
1.3
Stock and work in progress
|
||
Stock and work in progress
|
55 966.40 | 119 842.90 |
Total stock and work in progress
|
55 966.40 | 119 842.90 |
1.4
Prepaid expenses
|
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Prepaid expenses
|
1 622 048.81 | 2 603 425.95 |
Prepayments
|
1 108 102.34 | 1 049 047.81 |
Total prepaid expenses
|
2 730 151.15 | 3 652 473.76 |
TOTAL CURRENT ASSETS | 28 025 301.96 | 30 937 040.01 |
FIXED ASSETS | CHF | CHF |
1.5
Financial assets: long-term receivables from third parties
|
1 423 700.09 | 223 492.15 |
1.6
Participations
|
1 226 504.00 | 1 226 504.00 |
1.7
Tangible assets
|
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Office equipment, office machinery
|
869 144.81 | 1 000 306.90 |
IT equipment
|
201 941.22 | 254 260.04 |
Infrastructure for presentations
|
0.00 | 109 066.89 |
Total tangible assets
|
1 071 086.03 | 1 363 633.83 |
1.8
Fixed assets real estate
|
||
Real estate
|
5 051 659.11 | 5 259 784.11 |
1.9
Intangible assets
|
138 152.45 | 784 711.57 |
TOTAL FIXED ASSETS | 8 911 101.68 | 8 858 125.66 |
CHF | CHF | |
TOTAL ASSETS | 36 936 403.64 | 39 795 165.67 |
2. Liabilities and owners equity |
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LIABILITIES | Balance sheet 31.12.2023 CHF |
Balance sheet 31.12.2022 CHF |
2.1
Short-term liabilities
|
||
2.1.1
Accounts payable
|
6 722 331.85 | 7 443 150.03 |
2.1.2
Other short-term liabilities
|
||
Public institutions
|
1 120 663.04 | 1 050 022.70 |
Third parties
|
3 412 191.57 | 2 444 467.72 |
Pension funds
|
308 884.85 | 295 070.40 |
Other short-term liabilities
|
499 972.26 | 1 168 319.25 |
Total other short-term liabilities
|
5 341 711.72 | 4 957 880.07 |
2.1.3
Deferred credit to income / short-term provisions
|
||
Deferred credit to income
|
1 576 082.72 | 2 013 242.22 |
Personnel provisions
|
844 263.68 | 912 299.46 |
Recovery programme provisions
|
0.00 | 1 747 448.00 |
Marketing activities, following year
|
6 029 353.00 | 5 931 510.00 |
Total deferred credit to income / short-term provisions
|
8 449 699.40 | 10 604 499.68 |
TOTAL SHORT-TERM LIABILITIES
|
20 513 742.97 | 23 005 529.78 |
2.2
Long-term liabilities
|
||
2.2.1
Other long-term liabilities (real estate Paris)
|
2 978 154.09 | 3 393 240.55 |
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 | 1 500 000.00 |
Others
|
2 209 781.76 | 2 174 021.76 |
Extraordinary events Destination Switzerland
|
5 500 000.00 | 5 500 000.00 |
Statutory severance and pension provisions
|
1 141 412.73 | 1 166 528.94 |
Total long-term provisions
|
10 863 294.49 | 10 852 650.70 |
TOTAL LONG-TERM LIABILITIES
|
13 841 448.58 | 14 245 891.25 |
EIGENKAPITAL | CHF | CHF |
2.3
Capital as of 1.1.2022 / 2021
|
2 543 744.64 | 2 531 269.95 |
Reduced expenditure
|
37 467.45 | 12 474.69 |
TOTAL OWNERS’ EQUITY | 2 581 212.09 | 2 543 744.64 |
CHF | CHF | |
TOTAL LIABILITIES AND OWNERS’ EQUITY | 36 936 403.64 | 39 795 165.67 |