Dutch organisations often invest in IT without knowing what it delivers
Dutch organisations are investing heavily in IT, yet have limited insight into its costs and value. Only 35 per cent have a complete overview of their IT expenditure, while 66 per cent say they frequently invest in technology without knowing what it delivers. These findings come from our Tech Reality Check 2026, a study among 1,058 IT decision-makers in the Netherlands, Germany, Portugal and Spain.
Across the four countries surveyed, almost all organisations (85%) say they have a complete or near-complete overview of costs based on Total Cost of Ownership (TCO). However, only 55 per cent consider that overview truly complete. The remaining 30 per cent describe their view as largely complete, often excluding items such as indirect costs and future obligations.
Technical debt, the digital burden created by legacy systems, temporary fixes and postponed IT maintenance, also acts as a significant obstacle. Sixty per cent of organisations see it as a major or structural barrier to innovation. Yet only 18 per cent cite technical debt as a factor in investment or decommissioning decisions.
The challenge is widely recognised, but rarely reflected in the decisions that could address it. Delaying structural IT improvements appears to be a common pattern across all four countries: 72 per cent agree that postponing long-term IT solutions leads to rising costs and increased risk.
Among the countries surveyed, the Netherlands is in the weakest position when it comes to managing the costs and value of IT. Two-thirds (66%) of Dutch organisations agree that investments are too often made without understanding the return they generate, the highest percentage of any country included in the study.
Only 35 per cent of Dutch organisations report having a complete overview of IT costs, compared with 71 per cent in Germany, 56 per cent in Spain and 47 per cent in Portugal.
The measurement of value also lags behind. Just 49 per cent of Dutch organisations measure the value of digital capabilities consistently or as a standard practice, compared with 77 per cent in Spain and 71 per cent in Germany.
A further notable finding is that 17 per cent of Dutch organisations base the value of digital capabilities primarily on assumptions. This is the highest proportion among all countries surveyed and significantly above Spain (2%) and Germany (4%).
Thijs Otto van Es, managing director Conclusion Strategies: “The Netherlands recognises the challenge more clearly than anyone else, yet is the least likely to translate that insight into better decisions. As long as technical debt and cost visibility remain absent from boardroom discussions, the problem will continue to grow unnoticed. And if you do not know what technology delivers, you cannot determine what it is worth investing in. This requires a cultural shift: away from assumptions and towards evidence-based decision-making, while making technical debt a fixed criterion in both investment and decommissioning decisions.’”
Tech Reality Check 2026 is the first edition of an annual research series by Conclusion. The study was conducted among 1,058 IT decision-makers in Germany, the Netherlands, Portugal and Spain and examines four themes: costs and technical debt, digital sovereignty, collaboration within data ecosystems, and agility in an AI-driven organisation.
Always up-to-date
Newsletter