The turn of the year creates a rare moment to take a deep breath. An opportunity to gain perspective, align your inner compass, and recharge your batteries—surrounded by the people who often get neglected in everyday life.
At the same time, it is an appropriate moment to look ahead: to the issues that shape business decisions and to the course-setting measures that will have an impact in the coming years.
2025 has shown how challenging business activity has become – and how much strength, foresight, and determination it takes to provide guidance in dynamic markets. At the same time, it was a year of professionalization: business models were refined, financing strategies reviewed, control mechanisms further developed, and technological potential more actively exploited. One thing became particularly clear: the future is not created by reaction, but by clarity – and by the ability to translate this clarity into consistent action.
We would like to express our sincere thanks to our customers, our business partners, and all our readers for their trust, open exchange, and continuous cooperation. We would also like to extend our special thanks to our authors and editors, whose expertise, commitment, and commitment to quality shape the content of our blog.
With a view to 2026, we have compiled what we consider to be the most important content.
Below you will find the top ten topics that were particularly relevant for decision-makers in 2025 – and will continue to gain in importance in 2026.
The top ten key issues for 2026:
US expansion as a strategic lever: enomyc strenghtens global delivery capabilities
Interview with Martin Hammer, founder and CEO of enomyc, and Franz A. Wenzel, Managing Director of enomyc USA
With its location in Anderson, South Carolina, enomyc is specifically strengthening its international position. In this interview, Martin Hammer and Franz A. Wenzel explain why local consulting expertise is crucial in the US market, which cultural differences need to be taken into account, and how medium-sized companies can benefit from this in concrete terms. Learn more!
Structural transformation in a double dip: How can it be financed?
Expert interview with Ralf Ehret, Partner and Head of Debt Advisory at enomyc
In an environment of ongoing pressure to transform and changing financing conditions, traditional financing concepts are increasingly reaching their limits. Ralf Ehret explains which financing structures are viable today, what role alternative sources of capital play, and how companies can strategically realign their financing at an early stage. Learn more!
How our Head of Team Finance brings numbers to life
Interview with Jonas Keppler, Partner and Head of Team Finance at enomyc
Finance functions are increasingly at the heart of corporate management. Jonas Keppler explains how finance goes beyond traditional reporting, the role played by transparency, planning, and scenarios, and how the targeted use of AI can significantly improve decision-making quality and impact. Learn more.
Pricing: Why AI is now the most important lever for increasing profits
Expert interview with Franz A. Wenzel, Managing Director of enomyc USA, and Jan Ulrik Holsten, Partner and Head of Marketing & Sales at enomyc
Pricing is one of the most effective levers for profitability and company value. Franz A. Wenzel and Jan Ulrik Holsten explain how artificial intelligence makes pricing decisions more accurate, faster, and more controllable—and why data-based pricing is increasingly becoming a strategic success factor, especially for small and medium-sized enterprises. Learn more!
Adjusting production capacities: The difficult balancing act between resilience and agility
Technical article by Christian Zeller and Max Stehr
Volatile demand, regional differences in capacity utilization, and increasing delivery requirements are presenting companies with new challenges in capacity management. Max Stehr and Christian Zeller show how production capacities can be planned proactively, adjusted flexibly, and managed strategically—without losing resilience. Read the full article here.
2026 will be a year of setting the course
Interview with enomyc founders and managing partners Martin Hammer and Uwe Köstens
After a period of increased volatility and growing complexity, clear priorities will come to the fore in corporate management in 2026. Martin Hammer and Uwe Köstens explain why the coming year will be a year of setting the course—and which decisions in financing, capital efficiency, operational excellence, and technology will now make the difference. Learn more!
Automotive industry: How Tier 1 suppliers are escaping the "sandwich trap"
Technical article by Wolfram W. Hackbarth
Rising cost and price pressures, changing OEM requirements, and structural overcapacity are exacerbating the situation for many Tier 1 suppliers. Wolfram W. Hackbarth analyzes why the so-called sandwich trap is becoming a strategic risk—and what options manufacturers and large suppliers have to actively leverage consolidation and strengthen their position. Read now.
Diversification: Strategic opportunity or unnecessary risk?
Expert contribution by Dr. Stefan Frings, partner at enomyc, and Dr. Jochen Markgraf, partner at Seitz Rechtsanwälte
Diversification is one of the most challenging strategic decisions for small and medium-sized enterprises. Dr. Stefan Frings and Dr. Jochen Markgraf analyze the conditions under which diversification creates value, typical implementation mistakes, and why operational logic and legal structuring must be consistently considered together. Learn more!
M&A: The five most important prerequisites for a successful transaction
Technical article by Dr. Tim Bauer and Janina Buchholz
Now more than ever, M&A transactions require strategic clarity and careful preparation. Dr. Tim Bauer and Janina Buchholz reveal the five factors that determine the success of a transaction—and why early structuring, realistic expectations, and clean processes make all the difference. Learn more.
Due diligence: How strike-proof is your company?
Expert interview with Thomas Wahlig, partner at Pusch Wahlig Workplace Law
Labor law frameworks are becoming increasingly important in transformations and transactions. Thomas Wahlig explains why strike resistance is part of forward-looking corporate management—and how labor law due diligence can help secure long-term capacity to act. Learn more!
This year's topics show that 2026 will not be a year of waiting, but one of conscious decisions. Clarity about goals, structures, and levers remains the prerequisite for sustainable impact.
Or, to quote Peter F. Drucker: “The best way to predict the future is to create it.”
With this in mind, we would like to thank you for your trust and open dialogue. We look forward to continuing the exchange in the coming year.
With that, we bid you farewell for the holidays. Our next blog post will appear on January 15, 2026. Do you have any questions or comments? Or would you like to see a particular guest featured in one of our expert interviews? Feel free to write to us.
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