EDITO

2026 will be the year of transformation, adaptation and uncertainty as a new reality.

In an environment marked by a instability that has become a frame of reference, the managers of consulting, audit and IT firms face a complex equation: develop their activities while controlling their costs, reinforce the value delivered while adapting their operating models, and integrate AI without questioning the human foundations of the business.

Faced with client organizations with strengthened requirements and tighter budgetary arbitrations, the question is no longer whether service companies have a role to play, the need for expertise remains more present than ever, but How should their model evolve.

This study, based on testimonies from sector leaders, explores three structuring axes: the strategic decisions of managers, the evolution of customer expectations in a constrained context, and the redefinition of practices through new technologies.

Happy reading.

INFOGRAPHIE ET CHIFFRES CLÉS

5 décisions stratégiques à prendre en 2026

REPORT 2026

To be discovered in the report

The second half of 2025 confirmed a structural slowdown: the signals identified last year are not disappearing, they are taking root permanently.

Managers of consulting, audit and IT firms will find in this study elements of answers to an ever more complex equation, based on four concrete realities.

Economic discipline is essential as a structuring criterion

Pressure on margins, ROI requirements, tight budgetary decisions on the customer side, cost control and resource allocation are now the first levers of profitability.

Value is moving from execution to strategic advice

In a saturated market, differentiation is not based on the position of “Trusted Advisor”. Establishing itself as a partner capable of securing complex arbitrations is becoming the new standard of trust..

AI has gone from buzz to ownership

The challenge for 2026 is no longer adoption, but industrialization and the demonstration of a tangible economic impact, without questioning the human foundations of the profession.

Operational models are in transition, not disrupting

Whether it is the transformation of the pyramid model, the experimentation of new economic models (package, success fees) or skills-based approaches, changes are underway but remain gradual.

OUR APPROACH

The Methodology

Qualitative interviews with European leaders in the sector

15 in-depth interviews including 12 with managers of service companies (Nagarro, Interpath, Wavestone, Grant Thornton, SFEIR...) and 3 experts in the sector.

Quantitative survey with professionals (consulting, audit, ESN)

More than 300 respondents from consulting (45%), IT services companies (39%) and audit (16%), representing companies of all sizes.

External sources (content, sectoral reports, international studies, etc.)

Enrichment of the study by analysing sectoral data from reference organizations (Numeum, Eight Advisory, McKinsey, Consulting Insider...)

12 interviews with leaders of professional services companies
Bernd Schulze
Directeur, responsable Cloud, Data et IA
Damien Lasou
Directeur Général France
Florent Steck
Directeur Général
Frank Tammen
Directeur Général
Helmut Tiemann
Directeur Général
Michael Girke
Associé
Michael Gomolka
Associé
Patrick Oelze
Associé
Pierre Béranger
Fondateur et CEO
Recardo Jackson
Vice-président exécutif
et Directeur Général
William Berger
Associé
Xavier Muller
Président
3 interviews with experts in the sector
Benjamin Polle
Fondateur
François Tourrette
Fondateur et Directeur des Opérations
Laurence Laroche
Consultante, experte de la transformation des achats (La Poste, Saint-Gobain)
300+ responses to our quantitative survey