2.4Income from disposal of properties
CHF 1,000 | 2025 | 2024 |
|---|---|---|
Total sales proceeds, net | 7,260 | 22,771 |
Investment costs | –7,125 | –10,070 |
Gross profit from disposal of properties | 135 | 12,701 |
Accumulated valuation gains | - | –11,942 |
Accumulated valuation losses | 704 | - |
Total income from disposal of properties | 839 | 759 |
of which income from disposal of properties held for sale | 828 | 166 |
of which income from disposal of residential properties | - | 593 |
of which income from disposal of commercial properties | 11 | - |
Cashflows from disposal of properties
The net cash flow from the sale of properties is composed as follows:
2025 | 2024 | |||||
|---|---|---|---|---|---|---|
CHF 1,000 | Properties held for sale | Investment properties | Total | Properties held for sale | Investment properties | Total |
Cash flow from disposal of properties | 5,618 | 1,642 | 7,260 | 4,678 | 18,093 | 22,771 |
Taxes paid relating to the sale of investment properties | - | 1,305 | 1,305 | - | 782 | 782 |
Net cash flow from disposal of properties | 5,618 | 337 | 5,955 | 4,678 | 17,311 | 21,989 |
of which operating cash flow | 5,618 | - | 5,618 | 4,678 | - | 4,678 |
of which investing cash flow | - | 337 | 337 | - | 17,311 | 17,311 |
Accounting principles |
|---|
The result from property sales is recognised in income from disposal of properties. Tax payments directly related to the sale of investment properties are presented in the cash flow from investing activities. |