INSIGHTS
Working papers on proving value in B2B services
Original insights for the senior teams of founder-led and PE-backed service businesses.
Working papers on what is changing in how services are bought, priced and valued.
WORKING PAPER - APRIL 2026
Stop Delivering. Start Proving.
Abstract:
The technology industry is destroying the pricing models that sustained it for six decades.
Artificial intelligence makes products more valuable while eliminating the very users those products are priced around — a value paradox that wiped $285 billion from software markets in a single day.
The resolution lies in a capability most service businesses do not yet possess: connecting what they deliver to what their clients achieve. Most operate at Level 2, priced entirely on inputs.
The commercial prize sits at Levels 3 and 4, where retention, contract length and enterprise value all improve. Neither transition requires reinvention.
Both require proof — and the Attribution Gap, the distance between what you deliver and what you can prove you caused, is what stands in the way.
$285 Bn
wiped in one day.
+144%
gross profit, same seats
L2 → L3
the transition that pays.
INSIGHTS - APRIL 2026
The Outcome Imperative
Abstract:
The B2B services market has reached an inflection point from two directions at once. Buyers demand proof of the value a service caused. The market cannot produce it.
The changes are structural, not cyclical.
Buying committees now average thirteen internal stakeholders. CFO approval is required for 79% of purchases. Buyers are 73% through their decision before first contact, and evidence has displaced brand as the decisive factor.
Meanwhile, 95% of AI investments show no measurable return.
Both forces converge on the same gap: the distance between what a service business delivered and the value it can prove it caused.
This paper names that Attribution Gap, sets out its commercial consequences, and explains why the absence of evidence is now treated, correctly, as evidence of absence.
79%
need CFO sign-off
18%
are best-in-class
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Eventus DIGITAL works with the leadership teams of founder-led and PE-backed, B2B, service-centric businesses driving value creation - accelerating revenue, improving margin, lengthening contract duration and increasing Enterprise Value.
Growth becomes structural. Margin becomes engineered. Value becomes visible.