Financial Statement 2022

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 


The project volume increased by +3.1% from kCHF 102,024 to kCHF 105,237 compared to the previous year (previous year: +1.0%), however was a bit short of the plan as the Covid-19 catch-up effect did not materialise as much as initially expected. Swisscontact Services Ltd.’s share thereof was kCHF 1,375 (previous year: kCHF 1,492).

Donations and contributions (donations with performance mandates), excluding the Confederation's programme contribution, decreased to kCHF 14,048 in the reporting year (previous year: kCHF 15,708), with project contributions from public donors in particular declining to kCHF 3,144 (previous year: kCHF 6,461).

In addition to the project-related donations/contributions, kCHF 115 free donations were recorded (previous year: kCHF 212). Thereof, a total of kCHF 115 were used, which is why the free donation fund has remained unchanged (kCHF 1,732).


The expenses for communication & fundraising in 2022 amount to kCHF 677 (previous year: kCHF 971). In relation to total expenses, this amounts to 0.7% (previous year: 1%).  

The share of administration in total expenses has decreased to 5.7% in 2022 (previous year: 6.2%). This reduction in the year under review is explained by lower personnel costs at Swisscontact Foundation due to understaffing and shifting of positions. 

Organisational capital 

The consolidated financial statement of Swisscontact closes with a loss of kCHF -279 (previous year: profit kCHF 514). The loss relates to a lower valuation of the financial assets, thus the organisational capital decreased from kCHF 15,625 to kCHF 15,337. 

Results and Impact
The private sector as partner