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Income and expenses (Tables) | 12 Months Ended
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Dec. 31, 2025
Income and expenses |
Schedule of revenue from contracts with customers | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31, 2025
​ | ​ ​ ​ | Materialise | ​ ​ ​ | Materialise | ​ ​ ​ | Materialise | ​ ​ ​ | Total | ​ ​ ​ | ​ | ​ ​ ​ | ​
in 000€ | ​ | Medical | ​ | Software | ​ | Manufacturing | ​ | segments | ​ | Unallocated | ​ | Consolidated
Geographical markets |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
United States of America (USA) |  | 77,990 | ​ | 14,929 | ​ | 17,967 | ​ | 110,886 | ​ | — | ​ | 110,886
Americas other than USA |  | 5,451 | ​ | 571 | ​ | 223 | ​ | 6,245 | ​ | — | ​ | 6,245
Europe (without Belgium) & Africa |  | 41,412 | ​ | 16,372 | ​ | 67,229 | ​ | 125,013 | ​ | — | ​ | 125,013
Belgium |  | 1,727 | ​ | 164 | ​ | 4,265 | ​ | 6,156 | ​ | — | ​ | 6,156
Asia Pacific |  | 7,658 | ​ | 8,871 | ​ | 2,803 | ​ | 19,332 | ​ | — | ​ | 19,332
Total revenue from contracts with customers |  | 134,239 | ​ | 40,907 | ​ | 92,486 | ​ | 267,633 | ​ | — | ​ | 267,633
Type of goods or service |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Software revenue (non-medical) |  | — | ​ | 40,907 | ​ | — | ​ | 40,907 | ​ | — | ​ | 40,907
Software revenue (medical) |  | 37,299 | ​ | — | ​ | — | ​ | 37,299 | ​ | — | ​ | 37,299
Medical devices and services |  | 96,941 | ​ | — | ​ | — | ​ | 96,941 | ​ | — | ​ | 96,941
Manufacturing |  | — | ​ | — | ​ | 92,486 | ​ | 92,486 | ​ | — | ​ | 92,486
Total revenue from contracts with customers |  | 134,239 | ​ | 40,907 | ​ | 92,486 | ​ | 267,633 | ​ | — | ​ | 267,633
Timing of revenue recognition |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Goods/Services transferred at a point in time |  | 101,354 | ​ | 7,358 | ​ | 87,460 | ​ | 196,172 | ​ | — | ​ | 196,172
Goods/Services transferred over time |  | 32,885 | ​ | 33,549 | ​ | 5,026 | ​ | 71,460 | ​ | — | ​ | 71,460
Total revenue from contracts with customers |  | 134,239 | ​ | 40,907 | ​ | 92,486 | ​ | 267,633 | ​ | — | ​ | 267,633
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31, 2024
​ | ​ ​ ​ | Materialise | ​ ​ ​ | Materialise | ​ ​ ​ | Materialise | ​ ​ ​ | Total | ​ ​ ​ | ​ | ​ ​ ​ | ​
in 000€ | ​ | Medical | ​ | Software | ​ | Manufacturing | ​ | segments | ​ | Unallocated | ​ | Consolidated
Geographical markets |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
United States of America (USA) |  | 65,288 | ​ | 16,286 | ​ | 27,010 | ​ | 108,584 | ​ | — | ​ | 108,584
Americas other than USA |  | 5,678 | ​ | 601 | ​ | 237 | ​ | 6,516 | ​ | — | ​ | 6,516
Europe (without Belgium) & Africa |  | 37,591 | ​ | 16,884 | ​ | 72,549 | ​ | 127,024 | ​ | — | ​ | 127,024
Belgium |  | 1,448 | ​ | 153 | ​ | 4,963 | ​ | 6,564 | ​ | — | ​ | 6,564
Asia Pacific |  | 6,353 | ​ | 9,975 | ​ | 1,749 | ​ | 18,077 | ​ | — | ​ | 18,077
Total revenue from contracts with customers |  | 116,358 | ​ | 43,899 | ​ | 106,508 | ​ | 266,765 | ​ | — | ​ | 266,765
Type of goods or service |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Software revenue (non-medical) |  | — | ​ | 43,899 | ​ | — | ​ | 43,899 | ​ | — | ​ | 43,899
Software revenue (medical) |  | 33,756 | ​ | — | ​ | — | ​ | 33,756 | ​ | — | ​ | 33,756
Medical devices and services |  | 82,602 | ​ | — | ​ | — | ​ | 82,602 | ​ | — | ​ | 82,602
Manufacturing |  | — | ​ | — | ​ | 106,508 | ​ | 106,508 | ​ | — | ​ | 106,508
Total revenue from contracts with customers |  | 116,358 | ​ | 43,899 | ​ | 106,508 | ​ | 266,765 | ​ | — | ​ | 266,765
Timing of revenue recognition |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Goods/Services transferred at a point in time |  | 86,436 | ​ | 11,599 | ​ | 101,876 | ​ | 199,911 | ​ | — | ​ | 199,911
Goods/Services transferred over time |  | 29,922 | ​ | 32,300 | ​ | 4,632 | ​ | 66,854 | ​ | — | ​ | 66,854
Total revenue from contracts with customers |  | 116,358 | ​ | 43,899 | ​ | 106,508 | ​ | 266,765 | ​ | — | ​ | 266,765
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31, 2023
​ | ​ | Materialise | ​ | Materialise | ​ | Materialise | ​ | Total | ​ | ​ | ​ | ​
in 000€ | ​ ​ ​ | Medical | ​ ​ ​ | Software | ​ ​ ​ | Manufacturing | ​ ​ ​ | segments | ​ ​ ​ | Unallocated | ​ ​ ​ | Consolidated
Geographical markets |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
United States of America (USA) |  | 53,748 | ​ | 15,451 | ​ | 21,151 | ​ | 90,350 | ​ | — | ​ | 90,350
Americas other than USA |  | 5,673 | ​ | 488 | ​ | 888 | ​ | 7,049 | ​ | — | ​ | 7,049
Europe (without Belgium) & Africa |  | 34,082 | ​ | 17,708 | ​ | 78,686 | ​ | 130,476 | ​ | — | ​ | 130,476
Belgium |  | 1,155 | ​ | 130 | ​ | 6,980 | ​ | 8,265 | ​ | — | ​ | 8,265
Asia Pacific |  | 6,718 | ​ | 10,665 | ​ | 2,605 | ​ | 19,988 | ​ | — | ​ | 19,988
Total revenue from contracts with customers |  | 101,376 | ​ | 44,442 | ​ | 110,310 | ​ | 256,127 | ​ | — | ​ | 256,127
Type of goods or service |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Software revenue (non-medical) |  | — | ​ | 44,442 | ​ | — | ​ | 44,442 | ​ | — | ​ | 44,442
Software revenue (medical) |  | 31,700 | ​ | — | ​ | — | ​ | 31,700 | ​ | — | ​ | 31,700
Medical devices and services |  | 69,676 | ​ | — | ​ | — | ​ | 69,676 | ​ | — | ​ | 69,676
Manufacturing |  | — | ​ | — | ​ | 110,310 | ​ | 110,310 | ​ | — | ​ | 110,310
Total revenue from contracts with customers |  | 101,376 | ​ | 44,442 | ​ | 110,310 | ​ | 256,127 | ​ | — | ​ | 256,127
Timing of revenue recognition |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Goods/Services transferred at a point in time |  | 73,750 | ​ | 14,844 | ​ | 105,205 | ​ | 193,799 | ​ | — | ​ | 193,799
Goods/Services transferred over time |  | 27,626 | ​ | 29,598 | ​ | 5,105 | ​ | 62,329 | ​ | — | ​ | 62,329
Total revenue from contracts with customers |  | 101,376 | ​ | 44,442 | ​ | 110,310 | ​ | 256,127 | ​ | — | ​ | 256,127
​
Schedule of revenue per type of good or service | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Software revenue (non-medical) |  | 40,907 |  | 43,899 |  | 44,442
Software revenue (medical) |  | 37,299 |  | 33,756 |  | 31,700
Medical devices and services |  | 96,941 |  | 82,602 |  | 69,676
Manufacturing |  | 92,486 |  | 106,508 |  | 110,310
Total |  | 267,633 |  | 266,765 |  | 256,127
Schedule of receivables, contracts in progress (contract assets) and deferred income (contract liabilities) from contracts with customers | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of December 31,
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Trade receivables, included in ‘trade and other receivables’ |  | 55,906 |  | 53,718 |  | 53,505
Contract assets / contracts in progress |  | — |  | 590 |  | 637
Contract liabilities / deferred income / advances received on contracts |  | 52,208 |  | 51,792 |  | 50,390
Schedule of cost of sales | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Purchase of goods and services |  | (49,207) |  | (52,576) |  | (53,747)
Amortization and depreciation |  | (11,890) |  | (11,607) |  | (11,298)
Payroll expenses |  | (53,719) |  | (51,705) |  | (46,678)
Work in Progress |  | 133 |  | (52) |  | 727
Total |  | (114,684) |  | (115,940) |  | (110,996)
Schedule of research and development expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Purchase of goods and services |  | (6,392) |  | (6,026) |  | (4,759)
Amortization and depreciation |  | (1,414) |  | (1,696) |  | (1,459)
Payroll expenses |  | (38,283) |  | (36,678) |  | (31,900)
Other |  | — |  | — |  | 20
Total |  | (46,089) |  | (44,400) |  | (38,098)
Schedule of sales and marketing expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Purchase of goods and services |  | (10,810) |  | (10,949) |  | (10,437)
Amortization and depreciation |  | (2,162) |  | (2,319) |  | (2,285)
Payroll expenses |  | (48,620) |  | (48,328) |  | (45,100)
Other |  | — |  | (24) |  | —
Total |  | (61,591) |  | (61,620) |  | (57,822)
Schedule of general and administrative expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Purchase of goods and services |  | (8,781) |  | (7,154) |  | (7,211)
Amortization and depreciation |  | (3,236) |  | (2,747) |  | (2,361)
Payroll expenses |  | (28,123) |  | (29,696) |  | (27,496)
Other |  | 17 |  | — |  | —
Total |  | (40,122) |  | (39,597) |  | (37,068)
Schedule of net other operating incomes expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Government grants |  | 5,282 |  | 4,913 |  | 4,853
Amortization intangibles purchase price allocation(1) |  | (3,078) |  | (3,326) |  | (4,012)
Allowance for doubtful debtors |  | (418) |  | (95) |  | (448)
Tax credits |  | 913 |  | 1,246 |  | 1,360
Arbitration settlement |  | — |  | — |  | (5,189)
Impairment of intangible assets (Note 6) and PP&E (Note 7) |  | — |  | — |  | (3,054)
Impairment of goodwill (Note 5) |  | — |  | — |  | (1,175)
Other | ​ | 1,090 | ​ | 1,485 | ​ | 1,141
Total |  | 3,789 |  | 4,223 |  | (6,524)
(1) | The Amortization intangibles purchase price allocation relates to the amortization of intangibles assets recognized in purchase price allocations from the acquisitions of Materialise Motion, Engimplan, ACTech, E-Prototypy, OrthoView, Cenat, Link3D, Identify3D and FEops NV. As of December 31, 2025, the remaining amortization period for the acquired customer relationships is 2.1 years for Materialise Motion and 11.0 years for ACTech. The customer relationships acquired in Engimplan, E-Prototypy, OrthoView and Cenat are fully amortized. As of December 31, 2025, the remaining amortization period for the acquired technology and contracts is 1.8 years for Materialise Motion and 5.6 years for FEops NV. The amortization of these assets does not directly relate to specific functional areas such as cost of sales or research and development.
Schedule of breakdown of payroll expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Short-term employee benefits |  | (131,533) |  | (127,328) |  | (117,443)
Social security expenses |  | (24,288) |  | (22,370) |  | (19,430)
Expenses defined contribution plans |  | (1,371) |  | (1,743) |  | (1,586)
Other employee expenses |  | (11,558) |  | (14,965) |  | (12,715)
Total |  | (168,750) |  | (166,406) |  | (151,174)
Total registered employees at the end of the period |  | 2,556 |  | 2,514 |  | 2,437
Schedule of financial expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Interest expense |  | (1,712) |  | (1,299) |  | (1,751)
Foreign exchange losses |  | (3,539) |  | (1,310) |  | (1,770)
Other financial expenses |  | (365) |  | (360) |  | (344)
Total |  | (5,616) |  | (2,969) |  | (3,865)
Schedule of financial income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Interest income |  | 2,838 |  | 4,252 |  | 4,450
Foreign exchange gains |  | 1,109 |  | 3,416 |  | 563
Other finance income |  | 20 |  | 9 |  | 6
Total |  | 3,967 |  | 7,677 |  | 5,019
Schedule of breakdown of the tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of December 31,
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Current income tax |  | (934) |  | (1,861) |  | (2,355)
Deferred income taxes |  | 1,363 |  | 1,128 |  | 2,277
Total income taxes for the period |  | 429 |  | (733) |  | (78)
Schedule of breakdown of the deferred tax assets, deferred tax liabilities and the deferred tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Asset/(liability) | ​ ​ ​ | Income/(expense)
in 000€ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023 | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Tax losses, patent and innovation income deduction, and other tax credits |  | 3,225 |  | 3,263 |  | 3,199 |  | — |  | — |  | —
Amortization development assets and other intangible assets |  | 2,016 |  | 1,357 |  | 400 |  | — |  | — |  | —
Depreciation property, plant & equipment |  | 384 |  | 338 |  | 224 |  | — |  | — |  | —
Leases |  | 129 |  | 48 |  | 53 |  | — |  | — |  | —
Non deductible expenses | ​ | 163 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Other items |  | 198 |  | 314 |  | 343 |  | — |  | — |  | —
Total deferred tax assets |  | 6,115 |  | 5,320 |  | 4,220 |  | 1,282 |  | 1,877 |  | 3,623
Property, plant & equipment |  | (980) |  | (541) |  | (569) |  | — |  | — |  | —
Intangible assets |  | (3,637) |  | (3,847) |  | (3,664) |  | — |  | — |  | —
Deferred income | ​ | — | ​ | (425) | ​ | (743) | ​ | — | ​ | — | ​ | —
Investment grants |  | (11) |  | (159) |  | (172) |  | — |  | — |  | —
Prepaid expenses | ​ | (102) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Other items |  | (74) |  | (27) |  | — |  | — |  | — |  | —
Total deferred tax liabilities |  | (4,804) |  | (5,000) |  | (5,148) |  | 81 |  | (749) |  | (1,345)
Netting |  | 2,144 |  | 1,798 |  | 1,422 |  | — |  | — |  | —
Total deferred tax assets, net |  | 3,971 |  | 3,523 |  | 2,797 |  | — |  | — |  | —
Total deferred tax liabilities, net |  | (2,660) |  | (3,202) |  | (3,725) |  | — |  | — |  | —
Total deferred tax income (expense) |  | — |  | — |  | — |  | 1,363 |  | 1,128 |  | 2,277
Schedule of relationship between tax expense and accounting profit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | For the year ended December 31
in 000€ | ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Profit (loss) before taxes |  | 7,287 |  | 14,139 |  | 6,772
Income tax at statutory rate of 25% |  | (1,822) |  | (3,535) |  | (1,693)
Effect of different local tax rate |  | 159 |  | (294) |  | (416)
Tax adjustments to the previous period |  | 313 |  | 125 |  | (63)
Non-deductible expenses |  | (330) |  | (301) |  | (324)
Research and development tax credits |  | 220 |  | 517 |  | 203
Innovation income deduction |  | 2,984 |  | 3,325 |  | 2,560
Non recognition of deferred tax asset |  | (2,969) |  | (1,292) |  | (1,815)
Recognition of previously unrecognized tax losses |  | 1,407 |  | 221 |  | 1,186
Non-taxable income |  | 877 |  | 574 |  | 450
Use of previous years’ tax losses and tax credits (or deductible temporary differences) for which no deferred tax assets were recognized |  | — |  | 462 |  | —
Taxes on other basis |  | (409) |  | (348) |  | (232)
Other |  | (1) |  | (187) |  | 66
Income tax benefit (expense) as reported in the consolidated income statement |  | 429 |  | (733) |  | (78)
​

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