Adoption of AI reshapes business models

According to the 9th edition of the "Grand angle ESN & ICT" study by KPMG-Numeum, 2026 marks a shift in how digital service and technology firms approach artificial intelligence. The focus is no longer on simply adopting AI but on rethinking how value is created, how services are offered, how organizations are structured, and what skills are needed.

Business leaders foresee major AI impact

Over half of the leaders surveyed expect generative and agentive AI to have a strong or even disruptive impact on their business models. This expectation is higher among small and medium-sized enterprises (SMEs) and very small businesses, where 68 percent foresee such changes, compared to 52 percent among large companies and mid-sized enterprises.

Customer demand drives AI transformation

Respondents indicate that customer expectations are pushing for productivity gains through AI tools, changes in business processes, and pressure to lower prices. Additionally, 62 percent of companies report an increased need for upstream consulting, signaling a shift in value from production to strategic guidance and support.

New competitors challenge the status quo

The study highlights growing competition from new "AI-native" companies, which 80 percent of respondents view as a risk. Other threats include customers developing their own AI tools and the dominance of large tech firms and SaaS providers integrating AI into their services.

Pricing models are evolving

While time-based billing remains common, two-thirds of ESN and ICT companies are adapting their pricing strategies. Options include billing by unit of work, retainer models, subscriptions, value-based pricing, and success-based billing. However, 30 percent of companies have not yet updated their pricing models.

Value creation becomes a priority

Managers see the shift towards value-based pricing as the most likely market trend in the near future. Some projects billed in thousands of euros are generating value in the hundreds of thousands for clients, prompting a move away from time-based income models. Contractual practices related to AI are also evolving, particularly among larger firms.

Legal and ethical concerns shape contracts

The most affected contractual clauses involve security, compliance with regulations like the AI Act and GDPR, and the use of generative AI on customer data. Responsibility and intellectual property clauses are less developed, indicating ongoing challenges in defining legal frameworks around AI use.

Strategic consulting leads the way

Strategic consulting is seen as the top priority in evolving the value chain, followed by integration and build activities. AI is becoming a standalone offering, though its contribution to revenue remains modest. Most companies aim to increase AI-related revenue to over 10 percent within three years.

Maturity in AI offerings varies by company size

Larger companies and mid-sized enterprises show higher maturity in AI offerings, with nearly half of their AI services in production and nearly a fifth industrialized at scale. In contrast, SMEs and very small enterprises are still in the pilot phase for most of their AI initiatives.

AI supports rather than replaces human roles

For most companies, AI currently serves as an assistant in production rather than a replacement. The most common adoption model is a hybrid approach combining human teams with AI tools. This has led to productivity gains, though the impact on margins remains unclear for many companies.

Governance frameworks are developing

Most companies have formal AI policies and processes for security and compliance. However, 17 percent still lack a structured framework. AI use on client projects is generally restricted to specific conditions, highlighting ongoing concerns about its deployment.

Talent acquisition and training are critical

The demand for AI expertise is rising, with many companies planning to hire specialists in data, large language models, and agentive AI. Training in AI is still limited, with only 20 percent of companies having trained over 80 percent of their employees. Larger firms are more advanced in training than SMEs.

AI is changing hiring and training practices

Over half of respondents report that AI is affecting recruitment, with nearly half requiring AI skills from the start of a career. There is uncertainty about the future of junior roles, but the sector is urged to continue recruiting and training new talent. While AI is used in recruitment, no company is ready to fully automate hiring decisions.