SMEs are embracing AI on a massive scale, but strategic deployment is lagging behind

While many entrepreneurs remain wary of the technology, 41% are set to invest in it

Delft, 3 August - SMEs have been quick to embrace AI. Seven out of ten entrepreneurs (70%) now use the technology, compared to just three out of ten (33%) in 2025. SMEs primarily use AI as a standalone tool and for straightforward tasks: more than half (56%) use it for writing texts and generating images. Only a third (36%) use the technology to gain insight into how their business is performing. This is one of the findings of the SME Barometer, the research which was conceived by the software developer Exact and conducted by the independent research agency Markteffect among more than 1,700 Dutch SME owners.

Apprehension and distrust are hindering deeper understanding

The fact that AI has yet to see widespread adoption as a strategic tool is partly due to uncertainty and distrust among business owners. Just under half of SMEs state that they are wary of technology. This lack of trust extends beyond the technology itself to those who use it. The research reveals that 48% are still nervous about letting staff use AI to work with company data. Two in five SMEs (40%) expect AI to impact traditional business models in their sector. They anticipate that the way in which money is made in the sector may change in the future.

Growing aspirations and a willingness to invest

Despite this hesitation, SMEs also see plenty of opportunities in AI. Two-thirds of entrepreneurs (66%) believe AI can open the door to working more efficiently. The desire to make this happen is now taking shape: two in five SMEs (41%) are prioritising investment in AI for the coming period. The question for many entrepreneurs is therefore no longer whether they are going to work with AI, but how. Almost half (47%) do not yet know how the technology can be used effectively within their organisation. Furthermore, the willingness to invest in AI varies greatly from sector to sector. Accounting and professional services lead the way with 61% and 53%, respectively, in prioritising investment in AI. In construction (27%) and the hospitality industry (31%), the figure is much lower.

From automation to strategic guidance

Joep Hoeks, Chief Product Officer at Exact, offers the following: “We are at the dawn of a shift in which success is determined not only by knowledge and experience, but also by the way in which entrepreneurs utilise data and AI. Many SMEs still use AI as a standalone tool alongside their work. The next step is to incorporate AI into the organisation's financial processes, such as by automatically detecting discrepancies in their accounting workflows and proposing or even implementing corrections. Another option is to formulate direct answers to questions about profitability, cash flow or other financial KPIs, accompanied by analyses of the reasons behind any deviations from the budget or previous periods. That is precisely where the greatest value lies: not in automating a task, but in improving decision-making. This gives entrepreneurs faster insight, more control and more room to focus on their customers and growth.”