Paris, 28th March 2006

The net profit of the Group for 2005 increased by a multiple of 1.8 to €5.1million (which represented 5.6% of sales turnover). The consolidated turnover for the period amounted to €91.2million, a growth of 42% compared to the same period of the previous year. This was primarily realised through organic growth.

Patrick Bensabat, Chairman of Business & Decision commented "This strong growth in sales turnover is superior to the average market growth rates, and is a direct result of 3 main factors during 2005: development of specialist consultants who are recognised leaders in the services that the Group offers, a successful expansion in the services offered throughout Europe and North America, and finally rationalisation throughout the Group. The objectives for 2006 are even more ambitious.”

Key Achievements in 2005

• Strong organic growth within France (28%) and outside of France (57%)
• Achieved critical mass in the UK of more than 150 employees, and in Benelux of 120 employees, which strengthens the Groups position in those countries and extends its model to those countries.
• A quick return towards high levels of profitability (with an increase of 213% in operational profit) despite significant investments outside of France and start-up costs for new added value service areas.
• Securing of high-value contracts at several large European customers where Business & Decision can manage and implement strategic multi-year projects.
• Development of employees within the Group, which has enabled an exceptionally low staff turnover of 4%.

Positioning of the Group’s Expertise in 2005

Positioning the Group as specialists in three main areas of expertise (Business Intelligence, Customer Relationship Management and E-Business) was strengthened both within France and outside of France.

A growth of more than 35% in Business Intelligence – the original market of Business & Decision – which represented 65% of sales turnover for the Group in 2005.

Growth in Customer Relationship Management (CRM) was also very strong (+59%), and reinforced the unique position that Business & Decision has in the French marketplace; of being the only company specialising in CRM services. The area of CRM represented 17% of sales turnover for 2005.

E-Business (+16%) represented 14% of sales turnover for 2005. Continued investment has allowed Business & Decision to develop unique experience in this area and the Group is one of the first E-Business services companies in France.

The Outlook for 2006

Due to the strong markets, 2006 has started with a solid increase in the sales orders taken by the Group, both within France and outside of France.

Throughout 2006, the model of providing "Specialist Consultants" will confirm the Groups positioning of bringing strong added value to its areas of expertise (Business Intelligence, Customer Relationship Management and E-Business), and this model will be replicated outside of France.

With the benefit of a solid financial structure, Business & Decision aim to improve their margins during 2006 and achieve a sales turnover of €138million.

Replicating the Model Outside of France

2006 will be the year that experiences significant development outside of France. The Business & Decision model is based on providing "Specialist Consultants" which necessitates critical mass in each of its countries. To achieve this objective, Business & Decision completed two major acquisitions during the first quarter of 2006:

­ Cognitis Ibérica in Spain, 60 consultants, sales turnover of €2.5million

­ Mi Services:

• In the UK, 70 consultants, sales turnover of €10million
• In the United States, 55 consultants, sales turnover of €12million

Business & Decision’s objective is to achieve 50% of its sales turnover from countries outside of France, by 2007.

Human Resources

The Business & Decision Group counted more than 1,400 consultants at the end of March 2006. With strong positioning within each of its areas of expertise and its reputation outside of France, the Group looks to employ a further 400 consultants by the end of 2006. By providing a model of "Specialist Consultants", the Group will recruit talented individuals that are attracted by the strong industry and human resources models.

Next Financial Appointments:

• 2006 First Quarter Turnover (after close of market): Wednesday, 26th April 2006
• Annual General Meeting of Shareholders: Tuesday, 27th June 2006 at 5:00 PM (Le Club, 153 rue de Courcelles, Paris 17e)
• 2006 Second Quarter Turnover (after close of market): Monday, 24th July 2006
• 2006 Half-Year Results (after close of market): Tuesday, 26th September 2006
• 2006 Third Quarter Turnover (after close of market): Tuesday, 24th October 2006
• 2006 Fourth Quarter Turnover (after close of market): Tuesday, 23rd January 2007

About Business & Decision:

Business & Decision specialises in providing solutions and related consultancy in Business Intelligence, Customer Relationship Management, Enterprise Resource Planning and E-Business. Founded in 1992 and listed on the Euronext Paris (ISIN code FR 00000 7895 8 / BND), the Group has a reputation for its functional and technological expertise and has forged partnerships with the key technology vendors. Business & Decision currently employs over 1,400 consultants globally and has over 1,200 clients including Allianz Group, Aviva, AXA, Barclaycard, HBOS plc, MBNA, NHS, Orange, Scottish Widows and Unilever. For more information, visit http://www.businessdecision.co.uk.