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Financial information

The financial information presented below for Ernst & Young in the Netherlands represents consolidated revenues and includes expenses billed to clients and revenues related to billings to other EYG member firms. Also, revenue amounts disclosed in this report include revenues from both audit and non-audit clients.

Revenue is presented in accordance with our management information. ”Other assurance services” revenue includes accounting and financing services; certain due diligence services; and risk-related services including internal controls, internal audits, technology and security; Sarbanes-Oxley (SOX) compliance; actuarial; fraud and forensics; and other attestation services. ”Other non-audit services” revenue includes transaction, valuation, performance improvement, restructuring and other advisory-related services.

Revenue and gross profit per partner
On 30 June 2016 Ernst & Young Accountants LLP consisted of 146 partners (on 30 June 2015: 138). In the financial year ending 30 June 2016, the average revenue per partner was € 2.9 million.

Gross profit per partner is disclosed in the Integrated Annual Review of Ernst & Young Nederland LLP. The partners are entitled to their profit share through their private limited liability company (besloten vennootschap, BV) in which costs such as salary, pension, business expenses, depreciation, insurance premiums, wage tax, social security premiums and the BV's corporate income tax liability are accounted for. Our financial statements are included in Ernst & Young Netherland LLP’s Integrated Annual Review, which is published on our website.

Revenue segments
(€000) 2015/ 2016 % 2014/ 2015 %
Statutory audits 197.424 29% 207.261 31%
Other assurance 67.746 10% 48.849 8%
Audit/other assurance 265.170 39% 256.110 39%
Compilation 22.975 3% 20.509 3%
FAAS 11.609 2% 11.731 2%
Fraud investigation and dispute services 4.522 1% 3.307 0%
Other assurance-related 23.296 3% 26.239 4%
Total assurance-related 62.402 9% 61.786 9%
Assurance 327.572 48% 317.896 48%
Other service lines 92.565 14% 94.714 14%
Ernst & Young Accountants LLP 420.137 62% 412.610 62%
Ernst & Young Belastingadviseurs LLP 208.137 30% 207.480 31%
Ernst & Young Nederland LLP and subsidiaries1 20.684 3% 18.240 3%
Rendering services 648.958 95% 638.330 96%
Other income 32.204 5% 24.171 4%
Ernst & Young Nederland LLP – consolidated 681.162 100% 662.501 100%

Subsidiaries are: Ernst & Young Actuarissen BV, Ernst & Young VAT Rep BV, Ernst & Young CertifyPoint BV, Ernst & Young Real Estate Advisory Services B.V. en Centre B.V., Integrc Netherlands B.V., EY Intelligence in Information B.V., EY Montesquieu Finance B.V., EY Montesquieu Institutional Risk Management B.V.

2015/2016 (€000) Statutory
audit
services
Other
assurance
services
Assurance-
related
services
Sub Total Other
non-audit
services
Total
Audit clients – statutory
audit – WeCo/OOB
35.606 1.771 3.821 41.198 - 41.198
87% 4% 9% 100% 0% 100%
Audit clients –
WeCo/non-OOB
162.191 21.846 26.979 211.016 114.701 325.717
50% 7% 8% 65% 35% 100%
Assurance clients – non-
WeCo
- 44.147 3.072 47.219 9.909 57.128
0% 77% 6% 83% 17% 100%
Assurance clients
– assurance-related
- - 28.570 28.570 33.960 62.530
0% 0% 46% 46% 54% 100%
Other clients - - - - 162.385 162.385
0% 0% 0% 0% 100% 100%
Rendering services 197.797 67.764 62.442 328.003 320.955 648.958
Other Income   32.204
Total 681.162

2014/2015 (€000) Statutory
audit
services
Other
assurance
services
Assurance-
related
services
Sub Total Other
non-audit
services
Total
Audit clients – statutory
audit – WeCo/OOB
42.949 274 5.713 48.936 2.404 *) 51.340
83% 1% 11% 95% 5% 100%
Audit clients –
WeCo/non-OOB
164.312 3.055 24.070 191.437 110.767 302.204
54% 1% 8% 63% 37% 100%
Assurance clients – non-
WeCo
- 45.521 4.064 49.585 24.445 74.030
0% 61% 7% 87% 33% 120%
Assurance clients
– assurance-related
- - 27.938 27.938 29.754 57.692
0% 0% 48% 48% 52% 100%
Other clients - - - - 153.064 153.064
0% 0% 0% 0% 100% 100%
Rendering services 207.261 48.850 61.785 317.896 320.434 638.330
Other Income   24.171
Total 662.501

*) these services were rendered before 31 December 2014.