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 are reflected in the 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 are reflected in the income statement). This may be done during the year when 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.
Income
The project volume decreased from kCHF 108’222 last year to kCHF 105’648, mainly due to the winding down of USAID, as well as delays in project activities resulting from challenging security conditions and administrative issues.
Donations and contributions (donations with performance mandates), excluding the federal programme contribution, slightly increased to kCHF 18’063 in the reporting year (previous year: kCHF 17’624).
In addition to project-related donations/contributions, kCHF 245 in free donations were recorded (previous year: kCHF 169). A total of kCHF 245 was utilised, leaving the free donation fund unchanged compared to the previous year (kCHF 1’732).
Expenses
The expenses for communication and fundraising in 2025 amount to kCHF 1’016 (previous year: kCHF 1’006). In relation to total expenses, this amounts to 1.0% (previous year: 0.9%).
Administrative expenses increased from 5.5% in the previous year to 6.4% in 2025, primarily due to an expanded donor base and increased demands for quality, compliance, and complex multi-currency reporting tailored to specific donor requirements. Every region has increased its investment in administration to consistently fulfil these needs.
Organisational capital
The consolidated financial statements of Swisscontact close with a loss of kCHF 119 (previous year: profit of kCHF 1’303). With the currency translation effect of kCHF -10 (previous year: kCHF 9), the organisational capital amounts to kCHF 17’323 (previous year: kCHF17’452).