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
2022 in CHF
2023 in CHF
Cash and cash equivalents
3.1
24 908 659
27 109 094
Receivables from services
3.2
2 781 348
1 865 393
Other current receivables
3.3
842 289
735 949
Accrued and deferred income
3.4
11 092 468
12 361 728
Operating assets
39 624 764
42 072 163
Securities
3.5
34 582 408
34 955 913
Assets from participations
3.6
80 588
80 588
Loans
3.7
300 000
0
Investments
3.8
39 000
39 000
Tangible assets
3.9
324 689
184 220
Intangible assets
3.10
0
0
Fixed assets
35 326 684
35 259 721
Total
Total assets
74 951 448
77 331 884
Balance Sheet Liabilities
Liabilities
Annex
2022 in CHF
2023 in CHF
Liabilities from services
3.11
3 906 946
3 758 792
Other liabilities
17 667
68 424
Accrued and deferred liabilities
3.12
1 668 362
1 146 440
Current provisions
3.13
8 000
8 500
Current liabilities
5 600 975
4 982 155
Recycling funds
67 975 279
70 965 240
Fund capital
67 975 279
70 965 240
Foundation capital
370 000
370 000
Reserves
3.14
1 005 194
1 014 489
Organisational capital
1 375 194
1 384 489
Total
Total liabilities
74 951 448
77 331 884
Operating Account
Take-back system revenue
Annex
2022 in CHF
2023 in CHF
Revenue from recycling fees
4.1
50 223 002
50 212 293
Compensation for partner systems
4.2
2 165 691
2 566 757
Total take-back system revenue
48 057 311
47 645 536
Take-back system expenditure
Collection expenditure
14 012 155
14 675 822
Transport expenditure
14 528 183
14 641 072
Recycling expenditure
9 835 514
11 945 891
Standards (WEEELABEX, CENELEC, ISO)
14 904
30 555
Collection, dismantling and recycling checks
4.3
468 614
533 989
Manufacturer/importer checks
134 966
167 498
Market basket analysis
210 482
285 324
Publicity campaign
4.4
843 239
943 183
Total take-back system expenditure
40 048 057
43 223 334
Total
Take-back system result
8 009 254
4 422 201
Head Office revenue
Contribution to administrative costs
4.5
67 952
81 989
Revenue from services/consulting
16 976
0
Other revenue
–45 769
–100 054
Extraordinary and prior-period revenue
85 624
11 045
Total Head Office revenue
124 783
–7 020
Head Office expenditure
Personnel expenditure
4.6
1 540 507
1 398 378
Board of Trustees and ARF Committee
4.7
109 915
135 918
Office and administrative expenditure
4.8
365 902
347 618
IT expenditure
221 369
198 463
Accounting, business and legal consulting
4.9
67 723
130 632
Studies and projects
578 802
716 685
Auditing
6 500
9 080
Public relations
4.10
176 479
87 819
International
23 595
22 805
Other expenditure
12 908
9 087
Depreciation, amortisation and value adjustments
72 084
53 588
Extraordinary and prior-period expenditure
48 946
2 796
Total Head Office expenditure
3 224 731
3 112 871
Total
Head Office result
–3 099 948
–3 119 891
Operation
Operating result
4 909 306
1 302 311
Financial income
4.11
–2 630 425
1 696 946
Annual result
Annual result before allocation
2 278 882
2 999 256
Change in recycling funds
2 274 043
2 989 961
Change in organisational capital
4 839
9 295
Annual result after allocation
0
0
Cash Flow Statement
Operating activities
2022 in CHF
2023 in CHF
Annual result
2 278 882
2 999 256
Depreciation on furniture and fixtures
58 088
40 465
Depreciation on IT hardware
13 996
13 123
Depreciation on software
51 832
–18 741
Increase/decrease in receivables from services
–373 237
915 954
Increase/decrease in other current receivables
–418 296
106 340
Increase/decrease in accrued and deferred income
–255 048
–1 269 259
Increase/decrease in liabilities from services
497 491
–148 155
Decrease/increase in other liabilities
–570 632
50 756
Increase/decrease in accrued and deferred liabilities
80 046
–521 422
Cash inflow/cash outflow from operating activities
–915 760
–830 938
Investment activities
Divestment/investment in securities
4 055 296
–354 764
Divestment of loans
100 000
300 000
Investment in furniture and fixtures
–39 162
86 880
Investment in IT hardware
–20 410
0
Cash inflow/cash outflow from investment activities
4 095 724
32 116
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
5 458 846
2 200 435
Cash and cash equivalents as at 1.1.
19 449 813
24 908 659
Cash and cash equivalents as at 31.12.
24 908 659
27 109 094
Change in cash inflow/cash outflow
5 458 846
2 200 435
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 result⁴
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
⁴Before allocation
Small appliances
Large appliances
Toys and games
Photovoltaics
Welding equipment
Light
Electromobility
Heat pumps
E-cigarettes
Annual result
Balance as at 1.1.2023
7 362 044
35 501 166
2 665 636
3 954 979
168 935
17 558 650
763 869
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
Statement of Changes in Capital
Foundation capital
Reserves
Annual result
Total
Balance as at 1.1.2022
370 000
1 000 355
0
1 370 355
Annual result¹
2 278 882
2 278 882
Allocation to reserves
4 839
–4 839
0
Withdrawals from reserves
0
0
Allocation to recycling funds
–2 274 043
–2 274 043
Balance as at 31.12.2022
370 000
1 005 194
0
1 375 194
²Before allocation
Small appliances
Large appliances
Toys and games
Photovoltaics
Welding equipment
Light
E-mobility
Annual result
Balance as at 1.1.2022
6 440 215
35 255 250
2 830 745
2 763 038
176 296
18 235 693
0
Annual result³
2 274 043
Contribution to administrative costs
175 556
320 944
–70 000
–70 000
–1 500
–250 000
–105 000
0
Withdrawal/allocation
746 273
–75 028
–95 109
1 261 941
–5 861
–427 043
868 869
–2 274 043
Balance as at 31.12.2022
7 362 044
35 501 166
2 665 636
3 954 979
168 935
17 558 650
763 869
0
³After allocation of organisational capital