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Who it is for · three segments

For each segment: how many companies, who buys, what triggers the purchase, and the number of hours a year from which a Diagnostic and a first agent pay back, all costs included. Every figure carries its source and date.

  • Sirene counts of 21/10/2026
  • Threshold calculated, not copied
  • Hypotheses stated as such
  • Updated 22/10/2026

Three segments first, chosen by the market analysis of 22 October 2026: reachability, ability to pay for a Diagnostic, documented pain. Other sectors are not excluded; they are less documented.

  1. 01

    Accounting firms

    20 to 100 people
    How many companies
    • ≈ 1,520 legal units (NAF 69.20Z) with 20 to 99 employees: 1,259 with 20 to 49, 265 with 50 to 99; ≈ 1,620 up to 199. The code includes management centres, not isolated. 1
    • “Specialised activities” sector: 33% AI usage in 2025. 2
    Who buys
    The managing partner; in an acquired firm, the group. Study hypothesis, to be confirmed: the CEO leads 73% of AI projects in SMEs and mid-caps. 4
    Trigger
    • E-invoicing, the “absolute priority” of the Paris-Île-de-France institute of chartered accountants. 5
    • The staff shortage: 10,000 per year (Omeca 2022). 6
    • Window: no Diagnostic from January to May (tax season, sales plan hypothesis).
    Where the hours go
    • Invoice collection, data entry, bank reconciliation, reminders: hours the Diagnostic measures through interviews, as no time-per-task study was found.
    Hours threshold

    ≈ 420 recoverable hours a year for the Diagnostic and a first agent to pay back within 24 months, all costs included, with 20 people interviewed.

    Clerical tasks (€31/h): ≈ 570 h; managerial tasks (€77/h): ≈ 280 h.

    That is 1.3% of hours worked at 20 employees, 0.3% at 100.

    Way in
    The AI workshops of the Paris-Île-de-France institute (Transformation Path, season 4: 6 workshops, 3,000 registrations). 5
    What we would tell you
    Before tax season, in two weeks, you know which hours of collection, data entry and reminders your staff can give back to advisory work, costed and validated by an expert.
  2. 02

    General construction contractors

    50 to 300 employees
    How many companies
    • ≈ 2,410 legal units in section F with 50 to 249 employees: 1,647 with 50 to 99, 663 with 100 to 199, 103 with 200 to 249. Core “general contractor” codes (41.20A/B, 43.99C, 42.11Z, 42.99Z): a few hundred. 1
    • EGF.BTP: ≈ €20bn in revenue, ≈ 80,000 staff; FFB: 50,000 members. 7
    Who buys
    CEO, managing director or CFO. Study hypothesis, to be confirmed.
    Trigger
    • The FFB federations’ AI days in 2026, such as Occitan’IA on 15 October 2026. 8
    • AI usage rises from 3% in 2024 to 10% in 2025: second-to-last sector. 2
    Where the hours go
    • Administrative follow-up of bids, contracts, subcontracting and site openings: time not measured by any public study.
    Hours threshold

    ≈ 420 recoverable hours a year for the Diagnostic and a first agent to pay back within 24 months, all costs included, with 30 people interviewed.

    Clerical tasks (€31/h): ≈ 580 h; managerial tasks (€77/h): ≈ 280 h.

    That is 0.5% of hours worked at 50 employees, 0.1% at 300.

    Way in
    A local FFB federation running an AI day, towards an EGF.BTP member. 7
    What we would tell you
    Your site managers and administrative assistants tell you, in two weeks, where site paperwork takes their hours; you leave with three to five costed use cases, without installing anything.
  3. 03

    Industrial SMEs

    50 to 250 employees
    How many companies
    • ≈ 6,330 legal units in section C with 50 to 249 employees: 3,675 with 50 to 99, 2,206 with 100 to 199, 453 with 200 to 249. 1
    • Insee 2023: 25,447 SMEs excluding micro-enterprises and 2,077 mid-caps in industry. 3
    Who buys
    CEO, CFO or HR director; the IT department in mid-caps. Study hypothesis, to be confirmed.
    Trigger
    • AI usage rises from 7% in 2024 to 17% in 2025; incompatibility with existing systems is cited by 45% of non-users. 2
    • 60% of use cases prioritised after an assessment are optimisations of existing processes. 9
    • Manufacturing employment: −13,000 in 2025. 10
    Where the hours go
    • Production administration, planning, quality: time not measured by any public study.
    Hours threshold

    ≈ 420 recoverable hours a year for the Diagnostic and a first agent to pay back within 24 months, all costs included, with 30 people interviewed.

    Clerical tasks (€31/h): ≈ 580 h; managerial tasks (€77/h): ≈ 280 h.

    That is 0.5% of hours worked at 50 employees, 0.1% at 250.

    Way in
    Global Industrie, Eurexpo Lyon, 15-18 March 2027; Bpifrance’s AI Accelerator (applications by 30/11/2026) as a possible next step after an assessment, for companies above 50 employees and €8m in revenue. 11 12
    What we would tell you
    Before choosing a tool, know where your administrative and production teams lose hours: an independent assessment, with no licence to sell, in two weeks.

How the threshold is calculated

  1. 1One-off costs: the Diagnostic at its published starting price (€12k excl. VAT), building one example agent (€12k excl. VAT: an agent that automates, connected to two business systems, under our price list, from €6k to €13k excl. VAT per agent depending on whether it assists, automates or redesigns the process, plus the connections to your systems (up to €3k each), billed once), and your teams’ time during the analysis (0.75 h per person interviewed + 4 h, at your hourly cost).
  2. 2Recurring costs: running the agent (€150 per month: included in the agent’s price for the first year, counted from the first month as a precaution) and expert review (5 h per month, at the same hourly cost as the time freed up). The Platform is not counted: with its subscription, the threshold is higher.
  3. 3The first gain comes after 2 months of building, and the first month of service counts for half. The threshold is the number of hours a year, valued at the loaded hourly cost (€45/h: Insee 2025 average, rounded), at which the cumulative net value returns to zero in month 24.
  4. 4A freed hour is a saving only if it is reassigned to useful work or avoids a hire. The threshold says whether the scope is wide enough for the question to arise; it promises nothing.

Sources

Company counts: active legal units according to Sirene, which are not companies in the Insee sense; headcount brackets (20-49, 50-99, 100-199, 200-249) do not exactly match the targets. Buyer roles are study hypotheses, to be confirmed. Study figures taken from search-engine summaries, not re-read at the source, are not published here.

  1. 1.API « Recherche d’entreprises » (données Sirene, Insee) : unités légales actives par code NAF et tranche d’effectif salarié (requêtes du 21/10/2026)
  2. 2.Insee, « Les technologies de l’information et de la communication dans les entreprises en 2025 », Insee Première n° 2120 (juillet 2026)
  3. 3.Insee, « Le tissu productif français par catégorie d’entreprises en 2023 », Insee Focus n° 372 (10/12/2025)
  4. 4.ActuIA, « L’IA dans les PME et ETI françaises : un territoire encore à explorer selon Bpifrance » (étude Bpifrance Le Lab, juin 2025 : le dirigeant porte 73 % des projets d’IA) (05/06/2025, page mise à jour le 20/07/2026)
  5. 5.Ordre des experts-comptables Paris-Île-de-France, Rapport moral 2025 (facture électronique « priorité absolue » ; Parcours de la Transformation, saison 4 : 6 ateliers IA, 3 000 inscrits) (juillet 2026)
  6. 6.Cegid, « Expertise comptable : recrutement et salaires 2025 » (pénurie de 10 000 collaborateurs par an, Omeca 2022) (28/01/2025, mis à jour le 18/02/2025)
  7. 7.FFB, « Organisation » (50 000 adhérents, 32 unions et syndicats de métier) et « EGF.BTP » (≈ 20 Md€ de chiffre d’affaires, ≈ 80 000 collaborateurs) (consultées le 21/10/2026)
  8. 8.FFB Occitanie × MEDEF Occitanie, journée « Occitan’IA » (15/10/2026)
  9. 9.Bpifrance Conseil × Siparex, « Les audacieux de l’IA : 20 cas concrets » (60 % des cas priorisés en diagnostic sont des optimisations de processus existants) (avril 2026)
  10. 10.France Industrie / Rexecode, « Portrait de l’industrie manufacturière française en 2025 » (emploi manufacturier : −13 000 en 2025) (juillet 2026)
  11. 11.Global Industrie 2027, Eurexpo Lyon, 15-18 mars 2027 (page officielle) (consultée le 21/10/2026)
  12. 12.Infogreffe, Mes aides publiques, « Accélérateur IA » (Bpifrance, France 2030 : candidatures au 30/11/2026 ; plus de 50 salariés et 8 M€ de chiffre d’affaires) (consultée le 21/10/2026)
  13. 13.Insee, « Salaires et coût du travail en Europe » (coût horaire moyen chargé 2025 : 44,7 € ; ≈ 31 € employés, ≈ 77 € cadres, calcul de l’étude) (02/07/2026)