Accounting & taxation, Blog: 27.01.26Annual closing: what you must verify before turning the page

The annual closing is a structuring moment for any organisation. It is not limited to producing financial statements. It crystallises the quality of the accounting information generated throughout the year and directly engages management responsibility.

For a business leader, the challenge is not the accounting mechanics, but the reliability of the figures on which strategic decisions are based. Well-maintained accounting, monitored rigorously and consistently, provides a clear view of performance, helps anticipate financial challenges and secures relationships with partners, funders and donors.

The closing is merely the culmination of this continuous work. When it is built on structured and well-managed accounting, it becomes smooth, readable and free of surprises. When it reveals weaknesses accumulated over the year, it exposes the organisation to unnecessary risks and last-minute decision-making.

This is why many leaders choose to outsource their entire accounting function to a trusted fiduciary partner. Not to disengage, but to secure financial information over the long term, gain peace of mind and rely on a solid foundation for management.

The annual closing serves three essential purposes.

Providing a true and fair view of your organisation

The balance sheet, profit and loss account and notes are not documents produced for the authorities. They are management reference points. They provide a structured view of performance, financial strength and the organisation’s ability to look ahead.

Meeting legal obligations in Switzerland

In Switzerland, the Code of Obligations defines the rules governing accounting and financial reporting. Even when simplifications apply to smaller entities, the fundamental requirement remains the same: regular, clear and reliable accounts.

Supporting decision-making

A well-executed closing makes it possible to prepare the next financial year on solid foundations: budgets, priorities, investments, recruitment policies, banking discussions, investor relations and creditor requirements.

In short, a strong closing reduces uncertainty. For a leader, reducing uncertainty means gaining speed and confidence.

Before approving the 2025 closing, a leader should be able to answer several decisive questions clearly. These structure the financial reading of the year and directly affect the quality of future decisions.

Does 2025 truly reflect 2025?

The first question is completeness. Your accounts must reflect the full reality of the year, not a partial version. If important elements arrive too late, are overlooked or are handled hastily, the risk is not accounting-related. It is decisional.

What you are looking for here is a closing with no grey areas.

Do cash and figures tell the same story?

Cash is visible. Economic reality is sometimes less so. A quality closing ensures that presented balances are coherent and properly explained. This avoids unpleasant surprises and misinterpretations.

In practical terms, a leader should be able to say: “I understand what explains our cash position and I know what is structural and what is temporary.”

Are our customers and revenues secure?

The closing should allow you to quickly identify:

• whether certain revenues are uncertain
• whether payment delays are becoming structural
• whether dependency on a single customer is becoming excessive

This is not a minor detail. It is a risk issue. And a well-identified risk is easier to manage.

Are our commitments and costs correctly reflected?

Year-end often concentrates situations that span periods: incurred expenses, work in progress, recurring contracts. If these elements are not correctly reflected, your result may be misleading, in either direction.

For a CEO, the objective is clear: a realistic result that supports decision-making, not a result that merely looks reassuring on paper.

Can I explain 2025 performance in a few sentences?

The quality of a closing can be measured simply by your ability to explain the year without getting lost.

What genuinely drove performance?
What weighed on it?
What will not be repeated in 2026?

This clarity makes all the difference in discussions with banks, investors, boards or partners.

Is the tax impact anticipated?

Tax is not an area where improvisation is welcome. For a leader, the challenge is to avoid late surprises and retain control.

You should be able to answer the question “what should we expect and why?” with a clear and robust explanation.

For NGOs, the closing is not only an internal management tool. It is above all an act of accountability. It directly affects the organisation’s credibility with funders, institutional partners and other stakeholders.

These actors expect:

• clear traceability of funds
• financial reporting structured by project
• reliable reports available quickly
• calm and well-prepared audit or inspection processes

A well-structured closing meets these expectations. It allows coherent, understandable financial statements aligned with funder requirements, without having to reconstruct information under time pressure.

In this context, having up-to-date monitoring tools throughout the year is a real asset. Real-time financial dashboards give management continuous visibility over financial position and project progress. They also make it easier to produce up-to-date reports when funders request them, without depending on the closing timetable.

This continuity strengthens the quality of the closing itself. Figures are already understood, variances identified and discussions with partners take place on a clear and shared basis. The closing becomes a confirmation step, serving trust and credibility.

Outsourcing accounting is not intended to distance leaders from their figures. On the contrary, it often allows them to regain control through a structured approach, reliable information and continuous visibility.

The annual closing is not an isolated exercise. It is the direct result of the quality of accounting follow-up throughout the year. When based on rigorous and consistent bookkeeping, it becomes a smooth step with no tension or surprises.

For leaders, the challenge goes far beyond producing annual accounts. It is about securing all financial information so that, at any moment, there is a solid basis for management, decision-making and calm dialogue with partners.

Outsourcing accounting to a fiduciary fits into this logic of sustainable control. The closing becomes a confirmation, not a last-minute constraint.

What outsourcing brings in concrete terms

1. A significant and lasting reduction in risk

Accounting errors rarely originate at closing. They usually stem from insufficient follow-up during the year and are discovered too late. Corrections, wasted time, stress, weakened image and complex partner discussions follow.

A fiduciary secures the entire process, from bookkeeping to closing, and significantly reduces these risks.

2. Time saved for you and your teams

Accounting mobilises internal resources and often peaks at the worst possible moment. Outsourcing allows teams to focus on their mission and leaders to preserve energy for high-value decisions.

3. An external and more objective perspective

A trusted partner brings an independent and structured view. They identify inconsistencies more quickly, ask the right questions and ensure overall coherence of financial information. This objectivity is a major asset for management.

4. Usable figures, not just compliant ones

A successful closing does not stop at producing legally compliant documents. It must deliver clear and useful information that supports decision-making, budgeting, negotiation and planning. This usability is what turns accounting into a true management tool.

We know what leaders expect from a fiduciary, especially at key moments of the year: clarity, security and a lasting relationship of trust.

Our commitment is simple:

• provide reliable and structured financial information
• help you understand it quickly
• enable confident decision-making
• prevent unpleasant surprises throughout the year

We do not position ourselves as a provider that “does the closing”. We act as a partner, because accounting is a pillar of governance. And at strategic moments, you must be able to rely on a solid, available and rigorous team.

Your closing is at the right level if you can say, without hesitation:

• I understand our figures

• I am confident if a partner, bank or funder asks questions

• I can project myself into 2026 on a reliable basis

If one of these points is missing, the challenge is not to become more technical. The challenge is to better frame, structure and support the entire accounting function so that the closing is no longer a source of tension, but a confirmation.

The 2025 closing is not an isolated event. It is the direct reflection of the quality of accounting throughout the year. Clear, coherent and controlled figures are the result of rigorous follow-up, not a last-minute effort.

For a leader, the objective is straightforward: to rely on financial information that is reliable, understandable and available at the right time. This reliability conditions decision-making, partner credibility and the ability to look ahead with confidence.

Outsourcing the entire accounting function to a trusted fiduciary turns an administrative constraint into a genuine management tool. It ensures a secure framework, continuous monitoring and a closing carried out without tension or surprises.

At Synergix, we support companies and organisations over the long term with an approach based on rigour, proximity and a deep understanding of leadership challenges. Because well-managed accounting is not an end in itself. It is a lever for trust, decision-making and growth.

Contact us.