Annual Report 2025

Finances and Pro Bono Contributions

In 2025, B360 received donations in the amount of CHF xxxx (2024: CHF 428’908). Of this amount, CHF xxxx are earmarked for the xxxx 2026 programs. The unrestricted donations were xxxxx in 2025. Thanks to higher/lower earmarked donations, we were xxx donation income overall.

On the cost side, we recorded a slight increase. This is due to several factors: Expenditure on salary has increased. In addition, in line with B360's strategy, further pro bono services in Switzerland have been replaced by paid services. In addition, several projects are underway, some of which require external support. The board has made a conscious decision to invest in the further development and expansion of resources, as the programs are becoming increasingly demanding in terms of both planning and implementation. Investments in communication and fundraising remain central to ensuring the further development of B360. Savings are being used to finance the growth and development of B360. At the same time, fundraising activities have been expanded and will hopefully yield results in the near future so that the financial result will better balanced again.

The B360 experts continue to teach on a voluntary basis. In 2025, their contribution had a market value of around CHF 378,400 (2024: CHF 381,800). The number of physical assignments in Southern Africa is very encouraging with 14. Other pro bono services such as communication, editing, financial reporting, graphic design, and auditing were also provided this year and have a value of CHF 252,193  (2024: CHF 328,700). The decrease in value compared to the previous year is due to the fact that we made greater use of paid services.

B360 follows the cost structure and accounting method of ZEWO (Swiss charity audit organization). The accounting complies with Swiss GAAP FER 21 standards for charitable and non-profit organizations. Due to B360’s operating model, which is based on voluntary expert work and also operational pro bono services, the value of these voluntary contributions must be taken into account when calculating the cost ratios.

Volunteering

The hours worked by our volunteers were once again indispensable to the work of B360 in 2025. Among others, we are grateful to experts from the North and South who share their knowledge and experience with us, as well as companies and host families in Switzerland and Liechtenstein who enable us to offer internships to students from Southern Africa.

In 2025, our volunteers contributed a total of 3’400 hours of work.

Financial Outlook 2026

Thanks to the support of our donors, volunteers and partners, as well as the careful financial management in recent years, B360 is well positioned for the coming year. Nevertheless, it is a major challenge to achieve a balanced result while continuing to develop the organization.

Planning for 2026 is already well underway. In addition to the programs Northbound and Southbound, the Virtual Internships and the Mentoring program are also being planned. Furthermore, we are investing in the strategic project «B360 Namibia» in line with our «going local» approach. We are very grateful that a foundation will be financing this key project.

Fundraising, increasing awareness of B360, and building long-term relationships with donor organizations will remain important tasks in 2026 in order to sustainably develop and expand the programs and reduce dependence on pro bono services in our operations.