Annual Report 2025

Finances and Pro Bono Contributions

In 2025, B360 education partnerships was pleased to record donations totaling CHF 445’607 (2024: CHF 428,908). Of this amount, CHF 74’000 is earmarked for 2026 or for future projects. The increase in unrestricted donations of CHF 25’000 compared to the previous year is positive. This is an important contribution to securing and developing our work. Restricted donations, on the other hand, were slightly below last year’s level.

The introduction of a cost center structure and detailed cost allocation contributes to improved financial management and creates additional transparency regarding program costs. This change means that costs are now specifically allocated, resulting in transparent shifts in cost allocation.

On the cost side, we are seeing an increase in the project costs. This is due to several factors: salary expenses have risen and more internships have been funded. In addition, in line with B360’s strategy, more pro bono services in Switzerland have been replaced by paid services. Several projects are also underway, some of which require external support. The Board has deliberately decided to invest in the further development and expansion of the organization. Furthermore, planning and implementing the programs is becoming increasingly challenging and resource intensive. Savings are being consciously used to finance B360’s growth and development. At the same time, fundraising efforts are underway to achieve a balanced financial result again over time.

B360 experts continue to teach as volunteers. In 2025, their contribution had a market value of around CHF 384’800 (2024: CHF 381’800). The number of physical assignments in Southern Africa is a very positive 14. Other pro bono services such as communications, editing, financial reporting, graphic design, and auditing were also provided this year and had a value of CHF 256’900 (2024: CHF 328’700). The decline in value compared to the previous year is attributable to the fact that we have further reduced our reliance on pro bono services in our operational activities.

B360 follows the cost structure and allocation method of ZEWO (Swiss certification authority for charitable fundraising activities). 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 volunteer expert work and also receives operational pro bono services, the value of these voluntary contributions must be taken into account when calculating 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 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.