In 2026, the small and medium-sized enterprise (SME) market is undergoing a transformation, primarily driven by the increasing integration of advanced digital technologies such as artificial intelligence (AI) and automation. These technologies have become essential levers to enhance operational efficiency and competitiveness of SMEs. However, this digital transformation is accompanied by significant challenges, particularly in terms of cybersecurity, information system governance, and regulatory compliance, exacerbated by recent modifications to the AI Act in Europe.