Next year’s budget is nearly settled. Many businesses take this year’s budget, add a little or take a little off, and call it done. That is quick. But it tells you nothing about what actually works.
This article shows you how to divide your marketing budget for 2026 based on figures, not gut feeling. You will get a plan that fits on a single page. You will read how to get started, how to split the budget and how to keep adjusting it throughout the year.
Why copying last year’s budget does not work
A budget that you carry over almost unchanged also carries over all of last year’s choices. That includes the choices that did not pay off. As a result, a year later you are still paying for channels that deliver little.
There is something else at play. The people who make the most noise often get the most room. That might be the channel the management team is personally convinced by. Or the channel a colleague has plenty of experience with. Figures make that discussion more objective.
You do not need to build a complicated model. A simple overview of costs and results per channel will take you a long way.
Start with this year’s figures
For each channel, list the following data. Use the period from January to October and extrapolate the last two months as an estimate.
- Costs: advertising spend, but also agency fees, tools and the time of your own team.
- Result: the number of enquiries, quotes or sales that came in through that channel.
- Cost per result: the costs divided by the number of enquiries or sales.
- Value: what an enquiry or sale earned on average. Not every enquiry is worth the same.
- Trend: did the result improve, worsen or stay the same over the course of the year?
Pay attention to the quality of your measurement. If your tracking is not accurate, your overview will not be either. Tracking means recording what visitors do on your website, such as filling in a form. So first check that your enquiries are being attributed to the right channel. It is also worth asking new customers how they found you. That is a good complement to the figures.
Keep in mind that channels help each other. Someone sees you on social media, later searches for your company name on Google and then fills in a form. The last channel gets the credit, but the first one did its share of the work too. So do not look only at the last click.
Divide your budget into three parts
Once you have the figures, you can divide up the budget. A practical rule of thumb is to split it into three parts.
- Proven results: roughly two thirds to three quarters of the budget. This goes to channels that you know deliver enquiries or sales at a cost that fits your margin.
- Growth: roughly a fifth of the budget. This goes to channels that show promise but are not yet running at full strength. Think of a channel that brings in good quality enquiries but still low volume.
- Testing: roughly a tenth of the budget. You use this for something new, such as a new advertising platform, a new target group or an automation.
These are ranges, not laws. A young business with little data can allow more room for testing. A business with stable revenue keeps more in the proven part.
The testing budget is small for a reason. It is fine to try something that fails. But it must not put your year at risk. Agree in advance what counts as a successful test. For example: a certain number of enquiries at a maximum cost per enquiry.
What it looks like in practice
Suppose a business services provider spent 100,000 euros on marketing this year. After filling in the overview, the picture looks like this.
- Google Ads cost 40,000 euros and generated roughly 400 enquiries. That is about 100 euros per enquiry.
- SEO (visibility in Google without paying per click) cost 20,000 euros and generated roughly 200 enquiries. Also about 100 euros per enquiry, and the result grows a little every month.
- Email marketing cost 10,000 euros and generated roughly 80 enquiries, so slightly more than 100 euros per enquiry.
- Social advertising cost 30,000 euros and generated roughly 100 enquiries. That is about 300 euros per enquiry. However, the enquiries that come in are larger than average.
If you look only at the cost, you cut social straight away. If you also look at the value, you see that this channel may be better than it appears. The business owner therefore decides not to cut it, but to steer it more smartly.
The plan for 2026 then looks like this:
- Proven (70,000 euros): Google Ads 40,000, SEO 20,000, email 10,000.
- Growth (20,000 euros): social advertising, with a sharper target group and better ads. The budget goes down, the focus goes up.
- Testing (10,000 euros): a new channel or a new approach, with success criteria set in advance.
This entire plan fits on one A4 page. That is exactly the intention. A plan that everyone can read quickly is also a plan that actually gets used.
Plan per quarter and adjust as you go
An annual budget is not a contract. It is a starting point. So set out in advance when you will adjust it. Once a quarter is a good rhythm for most businesses. Adjusting more often creates unrest, because many channels need time to show results.
Take the same steps at every quarterly review:
- Compare the figures from the past quarter with your expectations.
- Look at the cost per enquiry or sale and the value for each channel.
- Decide which channel gets more budget, which gets less and which test continues or stops.
- Write the decisions on the page, with the reason alongside.
Also agree how much budget you may shift without consultation. For example, a fixed amount per quarter. That way you can act quickly when something is going well, without reopening the whole plan.
Take seasons into account. In some industries the autumn is quiet and the spring is busy. In that case, do not spread your budget evenly over twelve months, but follow the pattern of your market.
Frequently asked questions
How much should I spend on marketing?
There is no fixed figure that is right for everyone. Many businesses choose a percentage of their revenue, though the range is wide and depends on the industry and growth plans. It is better to start with your goal. How many new customers do you want, what can a customer cost and what does that customer bring in? Work backwards from there.
What if I do not have good figures yet?
Then start with what you do have, such as the number of forms, phone calls and quotes. Make sure your tracking is in order in 2026, so that in a year you will have a good overview. Until then, allow a little more room for testing and adjust more often.
How long should I wait before assessing a channel?
That depends on the channel. With advertising you often see a first picture within a few weeks, but a fair assessment usually takes a few months. With SEO it takes longer, because results build up over time. Decide in advance how long you will give a channel.
Book a free 30-minute introductory meeting
Do you want to divide up your budget for 2026 but are not sure where to begin? Then book a free 30-minute introductory meeting with Adventio Marketing in Amersfoort. Together we will look at this year’s figures and discuss which channels we think offer the most potential. You will get an honest view and concrete first steps, with no obligation.
