The best financial figures for SMEs 2026: How to keep a grip on your figures

For small and medium-sized companies, financial figures are much more than just dry controlling values. They are the navigation system that provides guidance when markets are uncertain, interest rates fluctuate or new investments are pending. Especially in 2025, in an environment full of economic challenges and opportunities, it's more true than ever: Anyone who knows and correctly interprets their key figures can steer their company stably, identify risks early on and make targeted use of opportunities. But which financial indicators are really decisive for SMEs and how do you use them in such a way that they are not only on paper, but also create real security of action? This article provides a comprehensive overview, shows the most important key figures for small and medium-sized companies and explains how they can be used in practice.

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What are financial figures and why are they essential for SMEs?

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Financial figures are summarized information about the economic situation of a company. They show at a glance whether there is liquidity, how profitable the business is or whether the debt is still within a healthy range. Unlike in large corporations, where an entire controlling team calculates and analyses hundreds of key figures, SMEs need one thing in particular: clarity. At the push of a button, decision makers must be able to identify whether the company is solvent, where profitability is and whether investments make sense. Mistakes often occur when you rely on too few figures — such as just sales or net income. After all, what is the use of growing sales if liquidity stalls at the same time? Financial figures act like an early warning system: They make visible what is otherwise often overlooked in the hustle and bustle of everyday life.

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An overview of the most important financial figures for SMEs 2025

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Not all key figures are equally important and not every company needs the same depth. Nevertheless, there are some key values that have proven effective across industries and which, in 2025, more than ever, make the difference between stable corporate management and risky flying blind.

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Liquidity ratios

Liquidity figures are the basis for SMEs because they show whether there are sufficient means of payment available at all times to service invoices, wages and liabilities.

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Liquidity ratio I (cash ratio)

Liquidity ratio I measures how much funds are available in the short term in relation to current liabilities. A figure above 100% indicates that a company can easily pay off its short-term debts.

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Liquidity ratio II (quick ratio)

Short-term receivables are also included here. Especially for companies with many outstanding customer invoices, this key figure provides a realistic picture of solvency.

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Liquidity ratio III (current ratio)

This key figure once again expands the view to include inventories and shows the overall short-term solvency. It is particularly relevant for manufacturing companies or retailers.

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Cash Conversion Cycle

The cash conversion cycle measures the time span between purchasing materials and receipt of customer payments. The shorter this cycle, the faster capital flows back into the company and the lower the risk of liquidity bottlenecks.

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Profitability figures

Profitability figures show whether the capital invested is worthwhile and how efficiently the company is working.

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Return on equity

This key figure shows how much interest is paid on equity invested. It is particularly important for entrepreneurs and investors to check whether the entrepreneurial risk pays off.

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Return on total capital

Here, not only equity but also borrowed capital is taken into account. This results in a neutral view of the company's overall performance and the efficiency of capital use.

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EBIT margin

The EBIT margin indicates what profit before interest and tax remains from sales. Especially in times of rising costs, it is a central measure of operational efficiency.

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Growth and sales figures

Growth figures show whether the company is growing and how sustainable this growth is.

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Sales growth

Sales growth shows how revenues are developing compared to the previous year or previous month. It provides information about whether the business model is scaling, but should always be considered in the context of profitability and liquidity.

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Customer Acquisition Cost (CAC) vs. Customer Lifetime Value (CLV)

This combination shows how profitable customer relationships are. While the CAC measures the costs per acquired customer, the CLV states how much value that customer brings over the entire duration of the relationship.

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Break-Even Point

The break-even point marks the threshold above which the company generates profits. Anyone who is familiar with this point can control prices, investments and cost structures in a targeted manner.

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Debt ratios

With rising interest rates, the issue of debt will become particularly important for SMEs in 2025.

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Debt ratio

The debt ratio relates debt to equity. A high value means greater reliance on external capital and can be risky in uncertain times.

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Interest coverage ratio

This key figure shows how often a company can service its interest from profit. A stable value signals security, while a low value indicates vulnerability.

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Efficiency indicators

Efficiency indicators show how well a company is using its resources and whether processes are running lean and stable.

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Working Capital

Working capital describes net working capital. Positive working capital means financial stability, while a permanent negative risk of bottlenecks signals.

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Accounts receivable term

This key figure measures how quickly customers pay their invoices. Long terms weigh on liquidity and increase the risk of payment defaults.

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Creditor term

The creditor term shows how long the company itself has to pay its bills. In the best case, your own payment terms are longer than those of your customers.

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Inventory turnover rate

It indicates how often goods are handled in the warehouse within a period of time. A high turnover rate shows efficient use of capital, while slow turnovers tie up capital.

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Which financial figures are really decisive for your SME?

The plethora of key figures can be overwhelming, but in practice, more than five to seven key figures are rarely necessary to safely manage the company. A trading company will focus more on inventory turnover and liquidity levels, while a service provider will pay particular attention to cash flow, CLV and EBIT margin. It is crucial to select the key figures that have the greatest influence on corporate reality. The result is a set of key figures that is constantly monitored and provides concrete recommendations for action.

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Analyze and interpret financial figures correctly

Key figures only have an effect when they are viewed over time. A snapshot says little about where a company is heading. SMEs should therefore monitor trends over months and years. Benchmarks are just as important: How do you stand there compared to the industry? CFOs often use key figures to identify risks at an early stage — such as increasing debtor terms, which may indicate payment defaults. Interpreted correctly, key figures are switched from rear-view mirrors to radar, which signals dangers at an early stage.

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