Ines Keller

Annual report

Report cover. The 2023 hydrograph fills the page as a deep blue-green flood under a paper sky, dropping sharply in August, with a grey wedge showing the shortfall against the long-term mean. "Geschäftsbericht" top right, a huge "2023" reversed out at the foot, month names along the edge.

A 64-page annual report for a water cooperative. A line on every spread stands at the reservoir's level for that date; riffle it and the 2023 drought appears.

Brief

Genossenschaft Mittelwasser supplies drinking water to 38 municipalities in the Aargau and is owned by its members. Its previous annual report ran to 96 glossy pages and, by the board's own admission, nobody finished it. They asked for something shorter that would still satisfy the auditors. The report is in German; 2023 happened to contain the lowest reservoir level since measurements began in 1976.

So the year had a shape worth showing, and the report could carry it without a single extra page.

Opening spread, pages 2 and 3. A solid blue-green flood fills the page below a horizontal line at 67.2 %. Large reversed type reads "Diese Linie ist unser Speicher." On the right: "Sie steht auf jeder Seite so hoch wie das Wasser an diesem Tag des Jahres." A percentage scale runs up the fore-edge. Press slug with colour bar below.
Pages 2/3. The line explains itself, then asks for a thumb.

Constraint

The full statutory accounts had to stay in: balance sheet, income statement, cash flow, notes, auditor's report. Most members who read the report are over 60. It had to print on uncoated recycled stock in two spot colours, a condition from the cooperative's own procurement rules, and no photograph survives that combination well.

The page format is 200 × 250 mm. Running text could not go below 12.5 pt, figures not below 9.7 pt.

Flatplan sheet titled "Daumenprobe". At the top all 64 pages stand edge to edge, their floods forming a stepped hydrograph from January to December with the low at pages 42/43, 28 August, 31.0 %. Below, every opening appears as a thumbnail in four rows by quarter, each labelled with its date and level.
Riffle proof. 64 pages, 33 openings, 365 days.

Decisions

Each of the 33 openings is pinned to a date, spaced evenly through the year, and takes that day's level: 0 % at the foot of the page, 100 % at the head. The line stays flat across a spread. I first tried letting it slope from one date to the next, which was more accurate and made every column of text look crooked.

The content then had to follow the calendar, not the other way round. The drought chapter was moved until its data spread landed on pages 42/43, the opening pinned to 28 August. That pushed the accounts into the autumn pages, where the line is low and leaves room for tables.

Data spread, pages 42 and 43, headed "31 Prozent, im August". The daily reservoir curve runs at true page scale, so its low of 31.0 % on Monday 28 August touches the water line. A grey wedge marks 32.9 points below the mean. Monthly consumption bars hang down into the solid flood, August in paper white at 1'346, above rows of inflow and month-end level.
Pages 42/43. The curve is drawn at page scale, so its low sits on the line.

Two inks

I rejected any chart that needed a legend. With a blue-green and a mineral grey there are not enough distinct series, and tints that look separate on a monitor merge on recycled paper. Every chart has one solid line, one grey area for what is missing, and labels placed directly on the marks.

The press test settled the flood. Solid ink below the line swallowed 12.5 pt serif text, and 50 % was too dark to read on. So the flood runs at three strengths: 100 % on chapter openers, 25 % on reading pages, 12 % in the accounts. Reversed serif text starts at 14 pt semi-bold.

“At the assembly a member of 84 showed me with her thumb where the water stood in August. In ten years nobody had ever quoted the annual report back to me.”
Regula HunzikerPresident, Genossenschaft Mittelwasser
Chapter opener, page 47. A large numeral 5 in mineral grey overprints the solid blue-green flood below the line at 40.2 %, going darker where the inks meet. "Jahresrechnung" in large serif at top right, and a contents list in reversed type: Bilanz 49, Erfolgsrechnung 50, Anhang 52.
Page 47. The numeral is the only place the two inks overprint.
Statutory balance sheet, page 49, headed "Bilanz". Assets sit above the water line on paper and liabilities below it on a 12 % tint, with 2023 and 2022 columns in tabular figures. Total Aktiven and Total Passiven both read 122'095'280.
Page 49. Assets above the line, liabilities below it.

Accounts

The accounts are a reference section, and treating them as one cut the most pages. Same table on every page, prior year alongside, no commentary. A separate booklet was the obvious alternative. The auditors wanted a single document and it added a second item to the mailing, so I dropped it.

Rows are set so that the water line falls in a break between them and never strikes through a figure. On the balance sheet it divides assets from liabilities, which was luck with the date of 1 October, and I kept it.

Income statement, page 50, headed "Erfolgsrechnung". Operating income of 24'282'155 and expenses of 23'521'480 above the line, including an emergency water purchase of 437'100. Below the line on a pale tint, the annual profit of 121'175 and the proposed appropriation.
Page 50. The drought cost CHF 437'100, in the first line of expenses.
Table on page 19 headed "Wer wie viel bezog". All 38 municipalities sorted by volume with horizontal bars, from Oftringen at 1'293 to Wiliberg at 13 thousand cubic metres, totalling 13'995 and 100.0 %.
Page 19. Every member municipality, sorted by volume.
Summary page 5, the first of eight. Very large type reads "Wer nur diese acht Seiten liest, weiss genug." sitting on the water line at 65.3 %. Below, on a 25 % tint, three short paragraphs headed Wasser, Trockenheit and Geld.
Page 5. Three short paragraphs, 19 pt.
Schematic network map, page 15, headed "38 Gemeinden, ein Netz". A connected diagram of mains, feeders and six ring closures links 38 named municipalities, with circle area showing volume. The reservoir is a square sitting on the water line itself.
Page 15. The reservoir sits on the line.
Press test sheet headed "Zweifarbenprobe". A ten by ten matrix of blue-green and mineral grey tints, magnified halftone dots at 45 and 75 degrees, and four text samples on floods of 12, 25, 50 and 100 % with measured contrast ratios. The 50 % sample is marked rejected.
Press test, 14 February 2024.
Board page 29, headed "Der Vorstand". Seven surnames set very large in serif, Hunziker to Merz, each with a line of biography and, at the right, role, year joined and meetings attended. No photographs.
Page 29. One test portrait printed like mud, so I set surnames.
64
pages, down from 96
8
page summary, read in full by 71 % of members surveyed
216 g
per copy, down from 486 g
340
members at the assembly, up from 212

Result

The cooperative surveyed 412 members after the 2024 assembly. 71 % had read all eight summary pages, against 19 % who said they had finished the previous report. The lighter paper and shorter extent brought each copy from 486 g to 216 g, which moved the mailing down a postage band.

One thing did not work. A riffled report shows the hydrograph best when the book is new; once the spine is broken, it falls open at the accounts. So next year's edition prints the riffle sheet as a fold-in.

Credits

Design
Ines Keller
Text and editing
Lukas Frei
Accounts typesetting
Nora Bächtold
Proofreading
Anita Rohner
Print supervision
Reto Amsler

Next project

Concert hall identity

Konzerthaus Tonhof, 2023