3.2 Other Assets
at 31 December | in CHF thousand | 2025 | 2024 | ||
|---|---|---|---|---|
Prepaid expenses | 5,368 | 4,727 | ||
Deferred expenses and accrued income | 4,921 | 4,824 | ||
Accrued interest income | 51 | 99 | ||
Receivables from social insurance companies | 730 | 619 | ||
Receivables from pension funds | 144 | 161 | ||
Receivables from public authorities | 455 | 1,126 | ||
Other receivables and assets | 10,617 | 1,918 | ||
Total other assets | 22,286 | 13,474 |
Other receivables and assets mainly consist of IPO-related costs initially borne by the Group and recharged to the Principal Shareholders, as the beneficiaries of the IPO (refer to Note 5.2), along with various other immaterial balances.