4.1Trade receivables
CHF 1,000 | 31.12.2025 | 31.12.2024 |
|---|---|---|
Trade receivables | 5,203 | 4,410 |
Receivables from related parties | - | 9 |
Provision for doubtful debts | –2,863 | –1,499 |
Total trade receivables | 2,340 | 2,920 |
Accounting principles |
|---|
Trade receivables and other receivables are stated at nominal value. Provisions for doubtful debts are made in cases where the Group faces a risk of not collecting the outstanding amount. Changes to provisions are recorded in the income statement item from which they originate. |