Financial Statement 2021

Basic information

The annual financial statement has been prepared in accordance with the Swiss GAAP FER 21 financial reporting guidelines for charitable and social non-profit organisations.

For the statement of accounts, Swiss GAAP FER 21 stipulates that the year-end result is reported after changes in funds. Donations are assigned directly to the fund (allocation to funds reflected in income statement). Earmarked or non-earmarked donations contained in the fund will then be used in accordance with Swisscontact’s overall objective to finance project activities (use of funds reflected in income statement). This may be done during the year the donations are allocated, or else in subsequent reporting years.

The cost structure and apportionment of administrative expenses, administrative programme expenses, and direct programme expenses comply with the ZEWO Foundation guidelines.

Important benchmarks and figures


Despite continued challenges associated with the Covid-19 pandemic in the implementation of the individual projects, the project volume increased slightly compared to the previous year, from kCHF 101,004 to kCHF 102,024 (+1.0%). Swisscontact Services Ltd.’s share thereof was kCHF 1,492 (previous year: kCHF 996).

Donations and contributions (donations with performance mandates), excluding the Confederation's programme contribution, increased to kCHF 15,708 in the reporting year (previous year: kCHF 13,893).

In addition to the project-related donations/contributions, kCHF 212 free donations were recorded (previous year: kCHF 192). Thereof, a total of kCHF 212 were used, which is why the free donation fund has remained unchanged (kCHF 1,732).


The expenses for communication & fundraising in 2021 amount to kCHF 971 (previous year: TCHF 757). In relation to total expenses, this amounts to 1.0% (previous year: 0.8%).

The share of administration in total expenses has decreased to 6.2% in 2021 (previous year: 6.9%). This reduction in the year under review is explained by substantial savings at Swisscontact Services Ltd. including its subsidiaries. In contrast, general administrative expenses at the Foundation rose again slightly year-on-year to 5.8% (previous year: 5.3%) due to the slowly subsiding Covid-19 pandemic.

Organisational capital

The consolidated financial statement of Swisscontact closes with a profit of kCHF 514 (previous year: kCHF 38).

Considering the currency effects, the creation of two funds in the form of a securities fluctuation reserve and a reserve for fluctuations in donations and project contributions, the organizational capital increased from kCHF 13,717 to kCHF 15,625.

Results and Impact