any service in the sanitary field, in particular the installation of sanitary facilities and heating systems and any related activity. In general, the company may create branches or subsidiaries in Switzerland and abroad, participate in other companies, acquire or establish companies with an identical or similar purpose, grant loans or guarantees to associates or third parties, carry out all financial, commercial and other operations in Switzerland and abroad, and conclude all contracts that serve to develop its purpose or are directly or indirectly related to it.