32 Leasing

The Group rents various office and warehouse buildings, as well as vehicles. Rental agreements are usually concluded for fixed periods of two to eight years, but options to extend may be included.

Leases in the balance sheet

in CHF 1,000

31.12.2025

31.12.2024

Variance absolute

Variance in %

Property and equipment

Right of use – buildings and premises

8,124

12,358

–4,234

–34.3

Right of use – motor vehicles

451

440

11

2.5

Total assets

8,575

12,798

–4,223

–33.0

Remaining duration of up to 1 year

4,618

4,998

–380

–7.6

Remaining duration of 1 to 5 years

4,943

9,858

–4,915

–49.9

Remaining duration of over 5 years

0

0

0

0.0

Total lease liabilities

9,561

14,856

–5,295

–35.6

Leases in the income statement

in CHF 1,000

2025

2024

Variance absolute

Variance in %

Net interest income

Interest expense on lease liabilities

206

274

–68

–24.8

Expenses relating to leases of low-value assets

379

694

–315

–45.4

Depreciation of property and equipment

Depreciation and impairment on right-of-use assets

4,226

5,184

–958

–18.5