Executive Summary
The year 2025 was one of universal technological operationalisation. **Electronic invoicing** reached mandatory status for all companies and freelancers across its different implementation phases; **artificial intelligence** consolidated as the standard tool in **72%** of managed accounting processes; and the **reduction of the working week to 37.5 hours** generated a wave of adaptations in payroll management systems, time-tracking records and shift structures. At BMC, the year confirmed the transformation of the Operations department towards a high-technology, high-value-added service model.
The average administrative time saving achieved through AI automation reached 44% compared to equivalent manual processes of 2021 — a figure that illustrates the magnitude of the transformation that occurred in barely four years.
Key Highlights
Universal electronic invoicing was the most relevant operational project of the year for SMEs and freelancers. Companies with turnover below €8 million — who had been granted additional time compared to large companies — had to complete their implementation during 2025 or 2026 depending on their specific deadlines. BMC developed a specific transition support programme for its clients, which included selecting the appropriate tool, configuring send and receive workflows, team training and communication with key clients and suppliers.
The 37.5-hour working week was the major payroll management challenge of the first half. Adapting management systems required software updates, reconfiguration of overtime accrual criteria and review of supplements associated with working time. At BMC, the People Services team dedicated more than double the usual time in the first months of the year to managing payroll incidents related to the reduced working week.
DAC8 preparation was the largest compliance task for clients in the digital assets sector. Identifying clients subject to reporting, implementing tax KYC processes equivalent to CRS and adapting systems for generating declaration files in the required format were the main phases of the project.
Operational Process Analysis
Mature accounting automation: With 72% of processes automated with AI, BMC’s accounting team reconfigured its value model. The mechanical work of coding, reconciliation and data entry was reduced to a minimum, freeing capacity for data analysis, financial interpretation and management consulting. External auditors, who initially showed scepticism towards AI-supported accounting, recognised the greater consistency and traceability of automated records compared to manual ones.
Payroll management in the new era: The working week reduction, combined with digital time-tracking obligations and the greater complexity of collective bargaining agreements, elevated payroll management workloads to new highs. Payroll systems integrated with real-time time control — which automatically detect overtime and generate the corresponding notifications — demonstrated their added value.
ESG operational reporting: The obligation to report sustainability indicators under CSRD generated demand for data that historically had not been collected in accounting systems: energy consumption by facility, carbon footprint by activity, gender ratio by salary level, staff turnover with demographic breakdown. Integrating these data into business information systems was one of the most cross-cutting projects of the year.
Changes in Accounting Standards
The ICAC completed the revision of the General Accounting Plan, with entry into force planned for 2026. The most significant changes affect the treatment of digital assets, the consolidation of financial statements with entities with variable participations and information on sustainability risks in the annual accounts notes. Companies had to begin impact analysis and plan migration to the new criteria.
Accounting and annual reporting regulations incorporated additional disclosure requirements in response to CSRD obligations and the expectations of financial statement users on transparency and sustainability.
Outlook
The year 2026 will bring the full universalisation of electronic invoicing, the first DAC8 reports on crypto assets for the 2026 financial year, the entry into force of the new General Accounting Plan and the extension of CSRD to an even wider universe of companies. The operations and financial administration function will continue its transformation towards a model centred on analysis, interpretation and advisory, with technology as the enabling lever of operational efficiency.
At BMC, our value proposition for operations clients is based on the combination of cutting-edge technology, up-to-date regulatory knowledge and deep business understanding. The objective is for our clients to be able to dedicate their time and energy to growing, with the peace of mind that their administration, accounting and people management is in expert hands.
Our operations and financial management team remains the trusted partner for companies aspiring to operate with the efficiency, control and visibility that today’s business environment demands.
