v3.25.4
OTHER OPERATING INCOME AND EXPENSES (Tables)
 12 Months Ended
Dec. 31, 2025
Analysis of income and expense [abstract]  
Disclosure of other operating income (expense)
Year ended 31 December
CHF in millions
2025
20246
2023⁶
Marketing & commissions
(185.7)
(188.7)
(195.4)
Network related costs
(117.2)
(146.1)
(150.5)
Professional services
(69.5)
(84.0)
(111.6)
Facility & energy
(64.2)
(64.6)
(54.4)
IT expenses
(80.2)
(99.2)
(78.8)
Administration
(39.8)
(39.7)
(39.5)
Call centre services
(42.0)
(40.8)
(47.0)
Allowance for receivables
(19.9)
(30.8)
(15.6)
Other expenses
(4.6)
(2.5)
(66.1)
Total other operating expenses
(623.1)
(696.4)
(758.8)
Capitalised labour as non-current assets
63.3
63.0
68.3
Other income
—
5.1
37.4
Total other operating income and capitalised labour
63.3
68.1
105.7
6 Reclassified to conform with 2025 presentation of OPEX hierarchy (details on next page).
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