v3.25.4
REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)
 12 Months Ended
Dec. 31, 2025
Revenue From Contracts With Customers [Abstract]  
Disclosure of disaggregation of revenue from contracts with customers
Revenue by major category and reportable segment is set forth below:

Year ended 31 December 2025
CHF in millions
Residential Customers
Business Customers & Wholesale
Infrastructure & Support Functions
Total
Fixed:
974.0
505.9
—
1,479.9
Subscription
933.6
307.0
—
1,240.6
Non-subscription and hardware
40.4
198.9
—
239.3
Mobile:
1,027.9
347.1
—
1,375.0
Subscription
821.9
267.9
—
1,089.8
Non-subscription and hardware
206.0
79.2
—
285.2
Other:
105.3
6.0
17.2
128.5
Total
2,107.2
859.0
17.2
2,983.4

Year ended 31 December 20244
Residential Customers
Business Customers & Wholesale
Infrastructure & Support Functions
Total
Fixed:
1,047.4
483.1
—
1,530.5
Subscription
1,003.3
295.8
—
1,299.1
Non-subscription and hardware
44.1
187.3
—
231.4
Mobile:
1,033.0
344.5
—
1,377.5
Subscription
824.6
264.4
—
1,089.0
Non-subscription and hardware
208.4
80.1
—
288.5
Other:
92.7
2.7
14.6
110.0
Total
2,173.1
830.3
14.6
3,018.0

Year ended 31 December 20235
CHF in millions
Residential Customers
Business Customers & Wholesale
Infrastructure & Support Functions
Total
Fixed:
1,107.4
437.9
—
1,545.3
Subscription
1,059.2
276.2
—
1,335.4
Non-subscription and hardware
48.2
161.7
—
209.9
Mobile:
1,045.2
336.5
—
1,381.7
Subscription
843.0
254.3
—
1,097.3
Non-subscription and hardware
202.2
82.2
—
284.4
Other:
94.5
2.2
11.5
108.2
Total
2,247.1
776.6
11.5
3,035.2
4 Reclassified to conform with 2025 presentation of product hierarchies (see details below).
5 Reclassified to conform with 2025 presentation of product hierarchies (see details below).
Disclosure of contract costs
The following table provides information about contract assets and contract liabilities from contracts with customers.


31 December
CHF in millions
2025
2024
2023
Contract assets
9.9
27.8
31.7

The following table includes revenue from contracts with an original duration of more than one year which is expected to be recognised in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the reporting date.

Year ended 31 December
CHF in millions
2026
2027
2028
Telecommunications services (mobile and fixed)
47.7
34.2
19.9
Disclosure of contract liabilities
31 December
CHF in millions
2025
2024
2023
Contract liabilities to residential customers
38.8
46.1
43.1
Contract liabilities to business customers
30.6
28.0
36.3
Contract liabilities to other telecommunications services
0.1
0.8
0.5
Total
69.5
74.9
79.8
Thereof current portion of contract liabilities
66.2
71.3
66.7
Thereof non-current portion of contract liabilities
3.3
3.5
13.1
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers
CHF in millions
2025
2024
2023
Balance as of 1 January
80.4
69.3
62.5
Additional capitalised contract cost
81.5
88.1
71.6
Amortised contract cost
(79.5)
(77.0)
(64.8)
Balance as of 31 December
82.4
80.4
69.3
Description of accounting adjustments in prior periods Consequently, the 2024 and 2023 amounts shown in the tables above include the following reclassifications within the segments:
Year ended 31 December
2024
CHF in millions
Residential Customers Segment
Business Customers and Wholesale Segment
Fixed revenue:
45.6
0.1
Subscription
15.5
2.4
Non-subscription and hardware
30.1
(2.3)
Mobile revenue:
(8.1)
0.6
Subscription
(8.9)
(1.8)
Non-subscription and hardware
0.8
2.4
Other
(37.5)
(0.7)
Total revenue
—
—

Year ended 31 December
2023
CHF in millions
Residential Customers Segment
Business Customers and Wholesale Segment
Fixed revenue:
45.7
0.5
Subscription
16.1
2.8
Non-subscription and hardware
29.6
(2.3)
Mobile revenue:
(7.1)
0.3
Subscription
(9.9)
(0.4)
Non-subscription and hardware
2.8
0.7
Other
(38.6)
(0.8)
Total revenue
—
—
Year ended 31 December
CHF in millions
2024
2023
Marketing & commissions
0.1
(0.2)
Network related costs
24.5
16.9
Professional services
21.7
18.6
Facility & energy
1.9
0.7
IT expenses
(41.6)
(29.4)
Administration
(5.0)
(0.1)
Call centre services
(6.1)
(7.8)
Allowance for receivables
4.5
1.3
Other expenses
—
—
Total other operating expenses
—
—
Consequently, the 2024 and 2023 net carrying amounts shown in the tables above include the following reclassifications between the newly defined (stated in the columns) and previously reported (stated in the rows) asset categories:
CHF in millions
Network
Customer Premises Equipment
Leasehold Improvement and Support Capital
Land and Buildings
Assets Under Construction
Total
Balance at 31 December 2023
Distribution systems
681.7
—
—
—
—
681.7
Customer premises equipment
39.5
168.8
—
—
—
208.3
Support equipment and buildings
963.4
—
84.2
10.6
—
1,058.2
Assets under construction
—
—
—
—
347.5
347.5
Total
1,684.6
168.8
84.2
10.6
347.5
2,295.7
CHF in millions
Network
Customer Premises Equipment
Leasehold Improvement and Support Capital
Land and Buildings
Assets Under Construction
Total
Balance at 31 December 2024
Distribution systems
427.8
—
—
—
—
427.8
Customer premises equipment
44.0
188.8
—
—
—
232.8
Support equipment and buildings
1,043.1
—
108.3
6.8
—
1,158.2
Assets under construction
—
—
—
—
519.7
519.7
Total
1,514.9
188.8
108.3
6.8
519.7
2,338.5