CFO Trend Radar 2025/2026

In the area of finance and controlling, 2025 was the year in which AI evolved from an experiment to a productive reality. The question "How do I integrate AI into my planning and analysis?" was one that preoccupied numerous companies.  

However, the real work needed to be done elsewhere: Due to the dynamic economic situation, it became clear that added value is created when corporate planning is approached holistically in terms of processes. What is needed are integrated and agile planning approaches with powerful simulation capabilities that not only provide figures but also create a genuine basis for decision-making—especially in an environment of constant change.

In this Trend Radar, we therefore not only highlight which topics were important last year and what is coming in 2026, but above all we explore the question: How can financial planning and controlling make concrete use of these developments to further strengthen their role as management and business partners?

Review: These were the four top topics in the CFO environment in 2025

1. Predictive analytics and strategic decisions with external data sources
   By 2025, controlling teams will have recognized that machine learning models are even more valuable when they incorporate external data sources—from commodity prices to macroeconomic indicators. This makes planning proposals more accurate, scenarios more realistic, and decisions significantly more robust.

2. Integrated corporate planning as a success factor
   In view of the continuing highly dynamic economic situation, coordination between operational and financial planning has become increasingly important. It ensures efficient interaction between sales, production, and finance, while scenario simulations create the necessary transparency to be optimally prepared for various conditions and to use the available funds more efficiently.

3. Liquidity planning (once again) took center stage
   With the interest rate turnaround, direct liquidity planning also regained importance. What was surprising was that many companies without acute bottlenecks also invested in liquidity management—driven by the new interest rate situation and opportunities to make better use of liquidity.  

4. Price and discount management gained relevance
   In view of the inflation of recent years, revenue reductions (discounts, bonuses, cash discounts, etc.) were planned and monitored much more precisely in order to secure margins and remain competitive.
   

Learnings: What really helped controlling teams move forward

Experience from 2025 shows that if you really want to advance controlling teams, you have to think beyond silos and consistently implement strategic, cross-departmental approaches. Short assessment workshops proved to be real accelerators in our projects: they helped to define strategic guidelines early on, set clear priorities, and involve the relevant stakeholders from the outset. This enabled projects to gain momentum more quickly, avoid bad investments, and create solutions that are not only technically convincing but also deliver real added value in terms of control, transparency, and decision-making capabilities.  

Outlook: The three most important trends for CFOs in 2026

The new year will be a turning point for many organizations—technically, organizationally, and culturally. AI will continue to gain momentum here. We see the following trends in particular:

1. Controlling becomes a strategic business partner – supported by AI
   The role of controlling will evolve even further toward that of a strategic business partner. To support this, powerful functions such as generative AI (directly integrated into the controlling tools), intelligent default values for planning, and anomaly detection will expand the toolbox. In 2026, the question will therefore no longer be "Dowe needAI in controlling?" but rather "What is the optimal balance between humans and machines or AI in controlling?"
   
2. Integrated end-to-end planning becomes a competitive factor
   Operational and financial planning will merge even more closely. Companies that integrate sales, production, and financial planning can simulate faster and more accurately.
   This brings clear advantages for better liquidity management, realistic scenarios, and strategic control of the company.
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3. Many people talk about AI in controlling—but first you need a good database, mature processes, and an organization that is on board.
   AI will not only provide analyses, but also forecasts, deviation interpretations, and risk assessments based on external data. In addition, FP&A agents will come along to process information and uncover peculiarities in the figures with the help of generative AI. This will help to create better plans, find information faster, and stay ahead of the competition. However, good algorithms only work with good data structures. Therefore, the bridge to IT must be built with a clean IT architecture. Change management and process workshops for planning help to steer the organization in the right direction. These are important steps before AI can bring even greater maturity to controlling.  

Conclusion: 2026 will be the year of repositioning

The finance department is well positioned for the new year: with improved AI capabilities within its controlling tools, a more modern database following numerous ERP transformations, and an overall stronger role within the company. The key to success in 2026 is to set the right course now in terms of change management, processes, and tools—with a clear strategy, integrated solutions, and a bold vision for the future.

We would be happy to assist you in setting the right guidelines with a compact assessment—just get in touch with us!