8. Professional fees

The professional fees can be specified as follows:

In millions of euro

2025

2024

Subcontractor fees

(11.7)

(12.2)

Acquisition-related transaction costs

(7.4)

(4.5)

Audit and tax fees

(7.8)

(6.4)

Legal fees

(2.2)

(1.7)

Training and development

(1.6)

(1.5)

Consultancy fees

(1.4)

(0.7)

Other professional fees

(7.2)

(4.9)

Total professional fees

(39.4)

(31.9)

Professional fees increased primarily due to the global rollout of the new finance system (D365) in 2025, which required significant external implementation support as the platform expanded to manage nearly 90% of TMF Group's revenue by end of the year.