The rapid advancement of technology and digitalization has significantly accelerated product and service creation cycles, reducing time and costs. In manufacturing, robots streamline recruitment and training, while in the service sector, businesses can scale globally without geographic constraints. Management and technical decisions are increasingly guided by artificial intelligence (AI) and the Internet of Things (IoT), integrating digitalization into both household and business tasks. However, this technological progress has also led to carelessness and over-reliance on technology. Despite benefits like increased efficiency, cost reduction, and scalability, the associated risks of digitalization are often overlooked by entrepreneurs. Dependence on continuous digital workflows means that any failure can cripple entire systems, leading to financial losses, halted processes, staff panic, reputational damage, and legal issues. This study aims to identify the key business assets within SMEs most vulnerable to cyber threats and to emphasize the importance of building cyber resilience. Through a literature review and content analysis, we categorized SME assets into seven areas: Digital Infrastructure and Systems, Cybersecurity and Intellectual Property, Business Operations and Continuity, Reputation and Compliance, Financial and Economic Impact, Risk and Resilience Management, Human Resources and Customer Relations. The findings highlight the necessity for Small and Medium-sized Enterprises (SMEs) to develop robust cyber resilience strategies to protect these critical assets.