22 FINANCIAL LIABILITIES

 

 

Short term 

credit facilities

Derivatives1

Bond

Contingent liability

Leases

Total 2024

CHF 1,000      
Balance at January 1, 2024

 6 

 – 

249,784

613

66,304

316,707

 

 

 

 

 

 

 

Cash flows

 

 

 

 

 

 

Change

(5) 

 (5) 

Interest payment

 (125) 

 (125) 

Settlement

(424)

 (424) 

Payments to lessors (including interests)

 (15,224) 

 (15,224) 

 

 

 

 

 

 

 

Non-cash changes

 

 

 

 

 

 

Acquisition through business combination

425

425

Change in fair value

4,123

4,123

Amortized cost

 264 

 264 

New leases and disposals

 15,308

15,308

Accretion of interest

 2,259 

2,259

Translation differences

(1)

(1)

2,775

2,773

 

 

 

 

 

 

 

Balance at December 31, 2024

 –

4,123

249,923

613

71,422

326,081

 

 

 

 

 

 

 

Thereof current

 – 

4,123

249,923

613

11,470

266,129

Thereof non-current

59,952

59,952

 

 

 

 

 

 

 

Analysis by currency

 

 

 

 

 

 

Denominated in CHF

 

 

 

 

 

266,321

Denominated in EUR

 

 

 

 

 

8,615

Denominated in USD

 

 

 

 

 

46,435

Denominated in other currencies

 

 

 

 

 

4,710

Total

 

 

 

 

 

326,081

 

 

 

 

 

 

 

Analysis by interest rate

 

 

 

 

 

 

Interest-free

 

 

 

 

 

4,123

Fixed interest rate

 

 

 

 

 

 

0 % – 2 %

 

 

 

 

 

281,262

2 % – 4 %

 

 

 

 

 

2,038

4 % – 6 %

 

 

 

 

 

38,658

Total

 

 

 

 

 

326,081

  1. See note 28
 

Derivatives1

Bond

Contingent liability

Leases

Total 2025

CHF 1,000     
Balance at January 1, 2025

 4,123 

 249,923 

 613 

 71,422 

 326,081 

 

 

 

 

 

 

Cash flows

 

 

 

 

 

Increase

 - 

 149,907 

 - 

 - 

 149,907 

Repayment

 

 (250,000) 

 (613) 

 

 (250,613) 

Interest payment

 - 

 (125) 

 - 

 - 

 (125) 

Payments to lessors (including interests)

 - 

 - 

 - 

 (15,832) 

 (15,832) 

 

 

 

 

 

 

Non-cash changes

 

 

 

 

 

Acquisition through business combination

 - 

 - 

 291 

 103 

 394 

Change in fair value

 (3.935) 

 - 

 - 

 - 

 (3,935) 

Amortized cost

 - 

 593 

 - 

 - 

 593 

New leases and disposals

 - 

 - 

 - 

 15,794 

 15,794 

Accretion of interest

 - 

 - 

 - 

 2,252 

 2.252 

Reversal lease penalty

 - 

 - 

 - 

 (125) 

 (125) 

Translation differences

 - 

 - 

 (14) 

 (5,587) 

 (5,601) 

 

 

 

 

 

 

Balance at December 31, 2025

 188 

 150,298 

 277 

 68,027 

 218,790 

 

 

 

 

 

 

Thereof current

 188 

 - 

 277 

 10,397 

 10,862 

Thereof non-current

 - 

 150,298 

 - 

 57,630 

 207,928 

 

 

 

 

 

 

Analysis by currency

 

 

 

 

 

Denominated in CHF

 

 

 

 

 173,631 

Denominated in EUR

 

 

 

 

 6,614 

Denominated in USD

 

 

 

 

 34,903 

Denominated in other currencies

 

 

 

 

 3,642 

Total

 

 

 

 

 218,790 

 

 

 

 

 

 

Analysis by interest rate

 

 

 

 

 

Interest-free

 

 

 

 

 465 

Fixed interest rate

 

 

 

 

 

0 % – 2 %

 

 

 

 

 177,582 

2 % – 4 %

 

 

 

 

 4,484 

4 % – 6 %

 

 

 

 

 36,259 

Total

 

 

 

 

 218,790 

  1. See note 28

In 2025, the interest rate paid on the bonds was 0.18% (2024: 0.05%).