Property, plant and equipment

12 Months Ended

Dec. 31, 2025

4.Property, plant and equipment

The following tables show the movements in the net book values of property, plant and equipment for the years ended December 31, 2025 and 2024, respectively:


		As of December 31, 2025
				IT		Laboratory		Leasehold
In CHF thousands		Furniture		equipment		equipment		improvements		Total
Acquisition cost:
Balance at December 31, 2024		333		2,387		10,536		1,863		15,119
Additions		1		158		545		27		731
Disposals		—		—		(146)		—		(146)
Balance at December 31, 2025		334		2,545		10,935		1,890		15,704

Accumulated depreciation:
Balance at December 31, 2024		(258)		(2,056)		(9,053)		(1,101)		(12,468)
Depreciation expenses		(32)		(221)		(847)		(293)		(1,393)
Disposals		—		—		146		—		146
Balance at December 31, 2025		(290)		(2,277)		(9,754)		(1,395)		(13,715)

Carrying amount:
December 31, 2024		75		331		1,483		762		2,651
December 31, 2025		44		269		1,182		495		1,989


		As of December 31, 2024
				IT		Laboratory		Leasehold
In CHF thousands		Furniture		equipment		equipment		improvements		Total
Acquisition cost:
Balance at December 31, 2023		309		2,168		10,233		1,662		14,372
Additions		24		219		316		201		760
Disposals		—		—		(13)		—		(13)
Balance at December 31, 2024		333		2,387		10,536		1,863		15,119

Accumulated depreciation:
Balance at December 31, 2023		(212)		(1,851)		(8,101)		(832)		(10,996)
Depreciation expenses		(46)		(205)		(965)		(269)		(1,485)
Disposals		—		—		13		—		13
Balance at December 31, 2024		(258)		(2,056)		(9,053)		(1,101)		(12,468)

Carrying amount:
December 31, 2023		97		317		2,133		830		3,377
December 31, 2024		75		331		1,483		762		2,651

For the years ended December 31, 2025, 2024 and 2023, the Company incurred CHF 1.4 million, CHF 1.5 million and CHF 1.7 million in depreciation expenses, respectively.