Statement of cash flows
| in CHF 000 | 2021 | 2020 | ||
|---|---|---|---|---|
| Other non-cash income | ||||
| Employee benefit plans | 9 316 | 20 217 | ||
| Capital taxes | 1 198 | 849 | ||
| Share-based payments | (773) | (297) | ||
| Repurchase obligations/put options | 620 | (102) | ||
| Other | 505 | (425) | ||
| Total | 10 865 | 20 243 | ||
| Change in net current assets | ||||
| Trade accounts receivable | (23 763) | 25 951 | ||
| Other current receivables | (435) | (6 922) | ||
| Accrued income and prepaid expenses | 1 218 | (4 595) | ||
| Inventories | 1 072 | 1 776 | ||
| Trade accounts payable | (2 048) | (11 141) | ||
| Other current liabilities | (12 652) | 7 748 | ||
| Deferred revenues and accrued liabilities from contracts with customers | (9 167) | (8 465) | ||
| Other deferred revenues and accrued liabilities | 26 061 | 4 906 | ||
| Current provisions | 520 | 277 | ||
| Total | (19 196) | 9 536 |
Of the change in net current assets (not including non-current provisions), a total of CHF -4.7 million (previous year: CHF 3.2 million) is attributable to changes to the group of consolidated companies.