Transactions with related parties - Investis Group Annual Report 2025

4.5Transactions with related parties

All transactions with related parties are included in the 2025 and 2024 consolidated financial statements. There are loans and services from and to related parties. The respective balances are reported separately in these financial statements (see Note 4.1 and Note 4.4).

In 2025, the 25% stake in the associated company ‘PlanYourMove SA’ in Morges was sold at book value to another associated company ‘Polytech Ventures Holding SA’ in Morges. The goodwill of CHF 0.6 million, previously offset against equity, was recognised in the result from associates (goodwill recycling).

Accounting principles
Business transactions with related parties are based on standard commercial contractual forms and conditions. Related parties include natural or legal persons who could exert a significant direct or indirect influence on financial and operating decisions affecting Investis Holding SA. Organisations that are directly or indirectly controlled by a related party are also classified as related parties.

Accounting principles

Business transactions with related parties are based on standard commercial contractual forms and conditions. Related parties include natural or legal persons who could exert a significant direct or indirect influence on financial and operating decisions affecting Investis Holding SA. Organisations that are directly or indirectly controlled by a related party are also classified as related parties.