Annual Report 2025

Annual Report 2025

Pay Ratio

The total expense for the non-equity remuneration paid to the CEO for the year ended December 31, 2025, totaled $1,631,826. The table below shows the evolution over the past five years of CEO compensation, the performance of the Company’s stock price and the median remuneration on a full-time equivalent basis (annualized for the employees who joined or left us during the year) of employees, other than the CEO:

Overall Pay Ratios

 

 

 

 

2021

 

2022

 

2023

 

2024

 

2025

Base pay of the CEO (EUR)

 

 

551,250

 

606,368

 

606,368

 

700,000

 

732,000

Base pay of the CEO (USD)

 

$

 

580,825

 

638,901

 

655,787

 

757,680

 

827,160

Non-equity remuneration of the CEO (USD) (base pay, short-term cash incentive, pension contributions and other compensation elements)

 

$

 

1,285,136

 

1,443,925

 

1,285,056

 

1,598,471

 

1,631,826

Total remuneration of the CEO (USD) (non-equity remuneration, STI and LTI)

 

$

 

7,263,828

 

7,778,298

 

11,944,8351)

 

7,807,786

 

7,429,771

Non-equity median salary paid to employees (USD)

 

$

 

157,349

 

153,193

 

159,500

 

180,543

 

195,500

Non-equity remuneration ratio employee/CEO

 

 

 

12%

 

11%

 

12%

 

11%

 

12%

Average remuneration paid to Non-Executive Director (USD)

 

$

 

54,484

 

48,587

 

59,230

 

81,204

 

85,992

Number of employees on December 31

 

 

 

650

 

843

 

1,148

 

1,599

 

1,863

Share price at end of year Euronext (EUR) on December 31

 

 

315.30

 

348.30

 

343.50

 

600.00

 

716.80

Share price at end of year Euronext (USD) on December 31

 

$

 

357.11

 

371.50

 

379.57

 

623.34

 

842.24

1)

Based on the approved 2023 equity allocation scheme, the total equity target value for Tim Van Hauwermeirenis equal to $6,986,986. Please refer to Section “Determination of target value of CEO equity grant” included in “Equity” above for more information on the variation in granted equity value between 2023 and 2024.

The comparison of non-equity compensation above is made between the compensation paid to the CEO, the Company’s sole statutory Executive Director on the Board of Directors, and the median compensation paid to employees. The Company has opted to compare non-equity salaries, because while the number of stock options granted is linked to the overall size of remuneration packages granted, the value of equity components depends on the evolution of the Company’s share price, volatility and the risk-free rate, which is unknown at the time of grant and as such the forward-looking valuation methods for stock options normally do not provide an accurate representation of actual economic value granted. In the assumptions used, the fair valuation differs between a Belgian beneficiary versus a non-Belgian beneficiary. For a description of the assumptions used in valuing these awards, please refer to “Note 13 Share-Based Payments” in Section 6 “Consolidated Financial Statements” which are included to our Annual Report for the period ended December 31, 2025.

Regional pay ratios

Due to the global spread of employees over multiple continents, we have also included the above comparison to a regional basis for U.S. employees, EU employees and Japanese employees. Due to the overall higher compensation level in the business sector in the U.S. compared to the EU and Japan, there is a significant difference in the pay ratio when the CEO’s compensation is compared to the median compensation of all employees, compared to employees in the U.S. The following information is provided for reference purposes:

Regional Pay Ratios – Ratio of Non-equity Compensation of Median Employee Compared to the CEO

Ratio of non-equity compensation of the median employee compared to the CEO for the year ended December 31, 2025

All employees

 

12%

North American employees

 

16%

European employees

 

9%

Japanese employees

 

5%

Rest of the World employees

 

13%

Total employment costs (excluding any costs related stock options and RSUs) paid in the year ended December 31, 2025 was split between regions as follows:

Regional Pay Ratios – Total Employment Costs

Total employment costs in the year ended December 31, 2025
(in millions of $)

North-America

 

272

Europe

 

247

Japan

 

16

Rest of the World

 

3

Share-based payment ratios

Share-based Payment Ratios

 

 

2021

 

2022

 

2023

 

2024

 

2025

Stock options granted to the CEO

 

25,000

 

25,000

 

30,000

 

18,279

 

15,027

RSUs granted to the CEO

 

5,700

 

5,700

 

6,700

 

6,762

 

PSUs granted to the CEO

 

N/A

 

N/A

 

N/A

 

N/A

 

5,085

Median stock options granted to employees

 

981

 

900

 

600

 

306

 

221

Median RSUs granted to employees

 

200

 

200

 

94

 

148

 

75

Ratio employee/CEO for stock options

 

4%

 

4%

 

2%

 

2%

 

1%

Ratio employee/CEO for RSUs1)

 

4%

 

4%

 

1%

 

2%

 

N/A

Ratio employee RSUs/CEO for PSUs1)

 

N/A

 

N/A

 

N/A

 

N/A

 

1%

Median number of stock options granted to Non-Executive Directors2)

 

2,700

 

2,700

 

1,600

 

N/A

 

N/A

Median number of RSUs granted to Non-Executive Directors

 

600

 

600

 

350

 

1,124

 

703

Median stock options granted to employees

 

981

 

900

 

600

 

306

 

120

Ratio Non-Executive Directors/employee stock options2)

 

36%

 

33%

 

38%

 

N/A

 

N/A

Ratio Non-Executive Directors/employee RSUs

 

33%

 

33%

 

27%

 

13%

 

11%

1)

In 2025, PSUs were only granted to members of the Executive Management Team and therefore, the median employee has not received PSUs.

2)

In 2024 and 2025, the Non-Executive Directors only received RSUs and no longer were granted stock options.