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 |