Transparent disclosure of our business activities is important to us. The changes in our balance sheet, operating account, cash flow statement and capital compared to the previous year can be found here.
Balance Sheet Assets
Assets
Annex
2023 in CHF
2024 in CHF
Cash and cash equivalents
3.1
27 109 094
6 816 842
Receivables from services
3.2
1 865 393
1 711 719
Other current receivables
3.3
735 949
1 182 712
Accrued and deferred income
3.4
12 361 728
13 898 377
Operating assets
42 072 163
23 609 649
Securities
3.5
34 955 913
55 839 084
Assets from participations
3.6
80 588
80 588
Investments
3.8
39 000
39 000
Tangible assets
3.9
184 220
217 935
Intangible assets
3.10
0
0
Fixed assets
35 259 721
56 176 606
Total
Total assets
77 331 884
79 786 255
Balance Sheet Liabilities
Liabilities
Annex
2023 in CHF
2024 in CHF
Liabilities from services
3.11
3 758 792
4 491 624
Other liabilities
68 424
5 634
Accrued and deferred liabilities
3.12
1 146 440
1 055 454
Current provisions
3.13
8 500
23 500
Current liabilities
4 982 155
5 576 213
Recycling funds
70 965 240
72 815 206
Fund capital
70 965 240
72 815 206
Foundation capital
370 000
370 000
Reserves
3.14
1 014 489
1 024 837
Organisational capital
1 384 489
1 394 837
Total
Total liabilities
77 331 884
79 786 255
Operating Account
Take-back system revenue
Annex
2023 in CHF
2024 in CHF
Revenue from recycling fees
4.1
50 212 293
55 470 899
Compensation for partner systems
4.2
2 566 757
2 734 181
Total take-back system revenue
47 645 536
52 736 718
Take-back system expenditure
Collection expenditure
14 675 822
17 267 179
Transport expenditure
14 641 072
17 581 222
Recycling expenditure
11 945 891
12 985 803
Standards (WEEELABEX, CENELEC, ISO)
30 555
35 211
Collection, dismantling and recycling checks
4.3
533 989
549 736
Manufacturer/importer checks
167 498
158 322
Market basket analysis
285 324
176 600
Publicity campaign
4.4
943 183
1 264 289
Total take-back system expenditure
43 223 334
50 018 361
Total
Take-back system result
4 422 201
2 718 357
Head Office revenue
Contribution to administrative costs
4.5
81 989
49 687
Revenue from services/consulting
0
0
Other revenue
–100 054
–23 764
Extraordinary and prior-period revenue
11 045
37 267
Total Head Office revenue
–7 020
63 190
Head Office expenditure
Personnel expenditure
4.6
1 398 378
1 567 444
Board of Trustees and ARF Committee
4.7
135 918
90 341
Office and administrative expenditure
4.8
347 618
333 297
IT expenditure
198 463
183 165
Accounting and business consulting
4.9
87 799
69 194
Legal consulting
4.9
42 833
167 603
Studies and projects
716 685
346 492
Auditing
9 080
8 380
Public relations
4.10
87 819
112 403
International
22 805
37 471
Other expenditure
9 087
6 232
Depreciation, amortisation and value adjustments
53 588
56 496
Extraordinary and prior-period expenditure
2 796
46 902
Total Head Office expenditure
3 112 871
3 025 420
Total
Head Office result
–3 119 891
–2 962 230
Operation
Operating result
1 302 311
–243 873
Financial income
4.11
1 696 946
2 104 186
Annual result
Annual result before allocation
2 999 256
1 860 313
Change in recycling funds
2 989 961
1 849 966
Change in organisational capital
9 295
10 347
Annual result after allocation
0
0
Cash Flow Statement
Operating activities
2023 in CHF
2024 in CHF
Annual result
2 999 256
1 860 313
Depreciation on furniture and fixtures
40 465
39 564
Depreciation on IT hardware
13 123
16 931
Depreciation on software
–18 741
–31 986
Increase/decrease in receivables from services
915 954
153 674
Increase/decrease in other current receivables
106 340
–446 763
Increase/decrease in accrued and deferred income
–1 269 259
–1 536 649
Increase/decrease in liabilities from services
–148 155
732 833
Decrease/increase in other liabilities
50 756
–62 789
Increase/decrease in accrued and deferred liabilities
–521 422
–75 986
Cash inflow/cash outflow from operating activities
–830 938
–1 211 170
Investment activities
Investment in securities
–354 764
–20 851 185
Divestment of loans
300 000
0
Investment in furniture and fixtures
86 880
–49 911
Investment in IT hardware
0
–40 299
Cash inflow/cash outflow from investment activities
32 116
–20 941 395
Financing activities
Increase/decrease in organisational capital
0
0
Increase/decrease from financing
0
0
Cash inflow/cash outflow from financing activities
0
0
Business activities
Cash inflow/cash outflow from business activities
2 200 435
–20 292 252
Cash and cash equivalents as at 1.1.
24 908 659
27 109 094
Cash and cash equivalents as at 31.12.
27 109 094
6 816 842
Change in cash inflow/cash outflow
2 200 435
–20 292 252
Statement of Changes in Capital
Foundation capital
Reserves
Annual result
Total
Balance as at 1.1.2024
370 000
1 014 489
0
1 384 489
Annual result⁴
1 860 313
1 860 313
Allocation to reserves
10 347
–10 347
0
Withdrawals from reserves
0
0
Allocation to recycling funds
–1 849 966
–1 849 966
Balance as at 31.12.2024
370 000
1 024 837
0
1 394 837
⁴Before allocation
Small appliances
Large appliances
Toys and games
Photovoltaics
Welding equipment
Light
Electromobility
Heat pumps
E-cigarettes
Annual result
Balance as at 1.1.2024 (before restamente)
6 707 588
34 696 395
2 582 034
6 336 131
180 013
18 063 432
1 909 075
340 114
150 458
Effect of error correction (Restamente)
588 588
1 056 579
- 279 648
-279 937
- 5 996
- 754 630
- 182 374
- 92 581
- 50 000
0
Balance as at 1.1.2024 (after restamente)
7 296 176
35 752 974
2 302 386
6 056 194
174 017
17 308 802
1 726 701
247 533
100 458
Annual result⁵
1 849 966
Contribution to administrative costs
217 053
374 447
–70 000
–70 000
–1 500
–250 000
–75 000
–75 000
–50 000
0
Withdrawal/allocation
–2 156 678
–2 338 890
–187 465
2 210 775
830
1 076 320
1 257 245
1 305 246
682 581
–1 849 966
Balance as at 31.12.2024
5 356 552
33 788 531
2 044 921
8 196 969
173 347
18 135 122
2 908 947
1 477 779
733 039
0
⁵After allocation of organisational capital
Statement of Changes in Capital
Foundation capital
Reserves
Annual result
Total
Balance as at 1.1.2023
370 000
1 005 194
0
1 375 194
Annual result¹
2 999 256
2 999 256
Allocation to reserves
9 295
–9 295
0
Withdrawals from reserves
0
0
Allocation to recycling funds
–2 989 961
–2 989 961
Balance as at 31.12.2023
370 000
1 014 489
0
1 384 489
²Before allocation
Small appliances
Large appliances
Toys and games
Photovoltaics
Welding equipment
Light
Electromobility
Heat pumps
E-cigarettes
Annual result
Balance as at 1.1.2023
7 362 044
35 501 166
2 665 636
3 954 979
168 935
17 558 650
763 869
0
0
0
Annual result⁵
2 989 961
Contribution to administrative costs
211 999
374 501
–70 000
–70 000
–1 500
–250 000
–105 000
–40 000
–50 000
0
Withdrawal/allocation
–866 455
–1 179 273
–13 602
2 451 152
12 578
754 783
1 250 206
380 114
200 458
–2 989 961
Balance as at 31.12.2023
6 707 588
34 696 395
2 582 034
6 336 131
180 013
18 063 432
1 909 075
340 114
150 458
0
⁵After allocation of organisational capital