Value Creation

Proof, in numbers and in stories.

Twenty-two years of converting technology into enterprise value, for the allocators who own the assets, the CFOs and COOs who run them, and the founders who scale them. The numbers below are career track record inside the world’s top firms; the Makers of New client proof ledger is public and opens with the first reconciled mandate, not before.

02 · Why now

What you rent is worth less. What you own is worth more.

Two things changed at once, and they push the same way. AI has made time and headcount cheap, so anything sold by the hour is being repriced down. And Europe now pays a premium for technology you own and run where a regulator can see it. Standing still is the expensive choice.

Because of AI

Selling by the hour is a losing trade.

AI now does work that used to take a team, so buyers are paying for outcomes, not seats or hours. If your company sells capacity, that is the thing losing its price.

40%
Of enterprise SaaS spend shifts to usage, agent or outcome pricing by 2030 · Gartner
21→15%
Seat-based share of vendor revenue, over the same period · Gartner
Because of sovereignty

Owning it, and hosting it here, is worth more.

After the last few years, Europe treats digital sovereignty as policy, not preference. The demand, and the money, are moving to companies that own their technology, run it inside the union, and can prove it. That is a re-rating, and it is happening now.

$6.7B→$23.1B
European sovereign cloud infrastructure spend, 2025 to 2027 · Gartner, February 2026
€1.5T
European tech spending in 2026, driven by AI, cloud and sovereignty · Forrester

Sources: Gartner, worldwide sovereign cloud infrastructure forecast, February 2026, and Gartner on enterprise software pricing to 2030. Forrester, European tech spend, 2026. Third-party forecasts, cited as published, not as a promise about your company.


03 · The numbers

Where value comes from.

Enterprise value is one equation: Revenue × Margin × Multiple. Switch each lever to see how the two engines build it, from entry to exit. This is the bridge an investment committee reads.

Toggle a lever
Revenue × Margin × Multiple
Enterprise value at exit€0
PE portfolio multiple expansion
Revenue from IoT-enabled new product lines
Operational efficiency via AI-driven automation
Manual processing time, multi-million € saved
Market-forecasting accuracy via predictive models
Market entry compressed to revenue

04 · The independent case

The evidence is not ours.

Three studies, a decade apart, reach the same conclusion: digital maturity is a financial outcome, it shows up in profit and in market value.

26% · 12%

Digital Masters are 26% more profitable, with 12% higher market valuations, than their industry peers.

Capgemini & MIT Sloan
21% vs 10%

Digital leaders saw a 21% EBIT increase from transformation, against 10% for the rest.

BCG · 2021
60% · 40%

An advanced digital core delivered up to 60% higher revenue growth and a 40% boost in profit.

Accenture · 2024

05 · Selected mandates

Read them the way an investment committee would.

Three mandates Cristian led as an operator, anonymised and reconciled. Each memo is written the same way (WHY → HOW → WHAT); the method that produced them is what the firm now installs.

Mandate memo · 01PE-owned · financial services

From €4.0B to €4.5B: analogue to digital.

WhyThe sponsor’s thesis: grow a life-assurance & wealth-structuring platform from €4.0B to €4.5B.
HowA Business Transformation function across all three models. Client onboarding cut from 4–8 hours to 7 minutes. An ISO-certified security practice that cut cyber risk by half.
€4.0B+€0.5B€4.5B
WHAT · >€0.4B additional revenue in under three years, plus a fully digital customer experience.
Mandate memo · 02Publicly listed · industrials

A 200-year-old industrial, turned software company.

WhyGrow the water-technology division from $1.4B to $1.6B, by disrupting its own industry.
HowA Digital Transformation function; an AI-powered IoT platform cutting customers’ Opex 10–15%; the group’s first software products in two centuries.
$1.4B+$0.2B$1.6B
WHAT · >$100M additional revenue in under three years, plus a full digital customer experience.
Mandate memo · 03PE-owned · fund administration

Re-architecting a European fund-administration platform.

WhyBuild a global transformation function and structural value trees for a leading platform, under its private-equity owners.
HowAutomated client onboarding, AI-driven AML / KYC monitoring and digital due-diligence workflows across the institutional value chain.
Baseline−40%Re-architected
WHAT · −40% middle-office inefficiency: top-line growth accelerated into high single digits.

The clients are anonymised at their own request. That discretion is the same one your own mandate would carry, and it is the reason these are the only three shown.

Under NDA we walk through the rest: the names, the operating model behind each figure, the instruments used at each phase, and the reconciliation from entry to exit. Ask for the walk-through →

06 · As featured in

ITnation Luxembourg  ·  Forbes  ·  The CIO World


07 · The firm’s own ledger

The work that re-rates a company. In the making.

Three engagements underway, run by Makers of New as a firm in its own right. Each is a company being built worth more than it was: today's business run for profit, tomorrow's built for value. The reconciled numbers publish as each mandate closes; here is where the work sits today.

RMT Labs · sovereign-AI talent intelligence · underway

From strong engineering to institution-ready.

Business-model design, growth architecture and the value map that turns engineering hours into a higher-multiple asset. Model trained in Europe on the MeluXina supercomputer, GDPR and EU AI Act aligned.

Euro Testing · testing & assurance · underway

The second engine, spun out.

Engine 2 in the open: a new company spun out of the core, moved to Luxembourg, and built into a standalone asset worth a higher multiple than the business it came from.

InnovatorSpark · innovation & technology · underway

From project to product.

Productising the company, opening its Luxembourg base, and funding the build with non-dilutive grants, so what was sold by the hour becomes an asset the market pays a premium for.

RMT Labs: Luxinnovation · LuxProvide / MeluXina. Each is an independent company; engagements in progress, shown with permission.



08 · The value it creates

What the two engines produce.

01
3–5×
PE portfolio multiple expansion
02
€4B4.5B
Enterprise value created
03
+30%
Operational efficiency, AI-driven
04
+20%
Revenue from new, productised lines

Figures from mandates Cristian led as an operator inside PE-owned and listed companies. Makers of New installs that method as a firm; your outcome depends on where you start, and we measure the start before we quote the outcome.

09 · The state · where you stand

Start with WHY. Never WHAT.

Your readiness is the one place a company’s condition is written down. Every instrument reads from it rather than asking again. Five dimensions under WHY, four under HOW, five under WHAT, each scored one to five against a frontier company.

WHY · Business model
  • Segments and ICP
  • Value proposition and pricing power
  • Revenue model and recurring share
  • Unit economics
  • Customer experience and retention
the base score
Moves the Multiple
HOW · Operating model
  • Capability and organisation
  • Delivery efficiency and cost to serve
  • Sourcing and capacity
  • Governance and cadence
capped by WHY
Moves the Margin
WHAT · Technology model
  • Product and intellectual property
  • Data velocity
  • Architecture and scalability
  • AI leverage and automation
  • Security and resilience
capped by HOW
Moves the Multiple

The ordering rule is enforced in the arithmetic. The operating score is capped by the business score, and the technology score by the operating score. A company cannot buy its way to a high technology score while its business model is broken.

Install MakersOS → Talk to Cristian

Fourteen questions. Your index, the plays that move it, and the capital that funds them.

The diagnostic is the free read. The Read is the paid one: four weeks inside gate one, on your real numbers, and the workbook is yours whether or not we continue.

Where is the value locked in your business?

Install MakersOS →

30 minutes with Cristian. You leave seeing your two engines the way capital prices them, and the value waiting between them.