BE Semiconductor Industries N.V. financials
BE Semiconductor Industries N.V.
Country: NL Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
7245007A1YFLI2GNYX06 Financial statements
(EUR, as reported — unscaled; 104 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Cost of sales | €217.1M | €211.5M |
| Gross profit | €374.3M | €395.9M |
| Operating expenses | €201.2M | €200.4M |
| Operating profit (EBIT) | €173.1M | €195.6M |
| Net finance income / (cost) | -€19.1M | -€7.1M |
| Finance costs | €33.6M | €24.4M |
| Profit before tax | €153.9M | €188.5M |
| Income tax expense | €22.3M | €6.5M |
| Profit for the year | €131.6M | €182.0M |
| Total comprehensive income | €132.0M | €178.1M |
| Per share | ||
| Basic EPS | €1.66 | €2.31 |
| Diluted EPS | €1.66 | €2.30 |
| Free cash flow / share | €2.04 | €2.31 |
| Cash flow statement | ||
| Cash generated from operations | €208.7M | €215.2M |
| Net cash from operating activities | €178.1M | €201.1M |
| Income taxes paid | €28.3M | €23.3M |
| Net cash from investing activities | €113.0M | -€136.5M |
| Net cash from financing activities | -€261.3M | €88.7M |
| Dividends paid | €172.8M | €171.5M |
| Lease liability payments | €3.7M | €4.3M |
| Net change in cash | €29.9M | €153.3M |
| Balance sheet | ||
| Total assets | €1.11B | €1.23B |
| Non-current assets | €256.8M | €236.1M |
| Property, plant & equipment | €54.3M | €44.8M |
| Right-of-use assets | €13.7M | €15.7M |
| Intangible assets & goodwill | €44.8M | €46.0M |
| Current assets | €857.0M | €998.4M |
| Inventories | €104.1M | €103.3M |
| Trade & other receivables | €173.7M | €181.9M |
| Cash & equivalents | €373.0M | €342.3M |
| Total equity | €416.4M | €501.3M |
| — attributable to owners | €416.4M | €501.3M |
| Non-current liabilities | €543.0M | €566.2M |
| Long-term borrowings | €507.0M | €525.7M |
| Lease liabilities (non-current) | €11.3M | €12.3M |
| Current liabilities | €154.3M | €167.0M |
| Short-term borrowings | €0 | €776.0K |
| Current portion of long-term borrowings | €0 | €2.0M |
| Lease liabilities (current) | €2.9M | €3.9M |
| Deferred tax liabilities | €10.9M | €10.3M |
| Derived metrics | ||
| Free cash flow | €162.3M | €189.0M |
| Operating margin | 29.3% | 32.2% |
| Net margin | 22.3% | 30.0% |
| Return on equity | 31.6% | 36.3% |
| Cash conversion ratio | 1.35× | 1.10× |
| Capex coverage | 11.28× | 16.70× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 79.7M | 81.9M |
| Adjustments For Decrease Increase In Inventories | -€13.5M | -€10.4M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€10.8M | -€28.5M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €33.7M | €28.6M |
| Adjustments For Finance Income Cost | -€19.1M | -€7.1M |
| Adjustments For Increase Decrease In Trade Account Payable | €5.3M | €3.3M |
| Adjustments For Provisions | €903.0K | €4.0M |
| Adjustments For Sharebased Payments | €16.4M | €30.1M |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | €160.0M | -€105.0M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | -€776.0K | €776.0K |
| Current Accruals and Current Deferred Income Including Current Contract Liabilities | €30.6M | €22.9M |
| Current Prepayments | €4.8M | €4.6M |
| Current Provisions | €7.4M | €5.7M |
| Current Tax Assets Current | €5.6M | €8.6M |
| Current Tax Liabilities Current | €10.4M | €21.4M |
| Deferred Tax Assets | €25.1M | €31.6M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €125.3M | €172.9M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.58 | €2.18 |
| Dividends Recognised As Distributions To Owners of Parent | €172.8M | €171.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €760.0K | €564.0K |
| Equity and Liabilities | €1.11B | €1.23B |
| Finance Income | €14.5M | €17.3M |
| Increase Decrease Through Conversion of Convertible Instruments | €23.5M | €123.1M |
| Increase Decrease Through Sharebased Payment Transactions | €16.8M | €30.1M |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Intangible Assets Other Than Goodwill | €104.5M | €96.7M |
| Interest Paid Classified As Operating Activities | €20.0M | €4.3M |
| Interest Received Classified As Operating Activities | €17.7M | €13.4M |
| Investment Property | €5.1M | €0 |
| Issued Capital | €811.0K | €811.0K |
| Noncurrent Contract Liabilities | €2.9M | €3.6M |
| Noncurrent Provisions | €11.0M | €14.4M |
| Other Comprehensive Income | €402.0K | -€3.9M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €4.4M | -€6.7M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€6.3M | €4.3M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €2.3M | -€1.4M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€1.9M | -€2.5M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €2.3M | -€1.4M |
| Other Current Payables | €46.5M | €57.6M |
| Other Current Receivables | €25.8M | €27.7M |
| Other Noncurrent Assets | €9.2M | €1.3M |
| Other Reserves | €157.0M | €149.0M |
| Payments For Debt Issue Costs | €0 | €6.4M |
| Payments For Development Project Expenditure | €26.0M | €19.4M |
| Payments To Acquire Or Redeem Entitys Shares | €82.0M | €79.8M |
| Proceeds From Issue of Bonds Notes and Debentures | €0 | €350.0M |
| Purchase of Investment Property | €5.2M | €0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €15.8M | €12.0M |
| Purchase of Treasury Shares | €84.4M | €79.8M |
| Repayments of Noncurrent Borrowings | €2.0M | €0 |
| Research and Development Expense | €81.0M | €74.3M |
| Retained Earnings | €118.8M | €170.0M |
| Revenue From Contracts With Customers | €591.3M | €607.5M |
| Selling General and Administrative Expense | €120.2M | €126.0M |
| Share Premium | €139.8M | €181.4M |
| Shortterm Deposits Not Classified As Cash Equivalents | €170.0M | €330.0M |
| Trade and Other Current Payables To Trade Suppliers | €56.5M | €52.6M |
| Weighted Average Shares | 79.1M | 78.9M |
Methodology
Every line item above is a fact tagged in BE Semiconductor Industries N.V.'s annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.