DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2025 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2024
Date: 2025-04-09
Institutions: Directorate-General for Budget, European Commission
Subjects: amending budget, budgetary equilibrium, budgetary resources, draft budget (EU), financial year, general budget (EU)

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 9.4.2025  COM(2025) 350 final 2025/0091 (BUD)    DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2025   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2024  
 
 
Having regard to: 

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the Treaty on the Functioning of the European Union, and in particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of 
own resources of the European Union1, entered into force on 1 June 2021, 

Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council 
of 23 September 2024 on the financial rules applicable to the general budget of the 
Union (recast)2, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2025, as adopted on 
27 November 20243, 

The European Commission hereby presents to the European Parliament and to the Council the 
draft amending budget No 1 to the 2025 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The changes to the general statement of revenue and to the individual section III are available 
on EUR-Lex (https://eur-lex.europa.eu/budget/www/index-en.htm). 

1  

2  
3  

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the 
European Union and repealing Decision 2014/335/EU, Euratom, OJ L 424, 15.12.2020. 
OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 
OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj. 

1 

 
 
 
 
 
 
EXPLANATORY MEMORANDUM 

Draft Amending Budget (DAB) No 1/2025 is intended to enter in the 2025 budget the surplus resulting 
from the implementation of the financial year 2024. As provided for in Article 18(3) of the Financial 
Regulation applicable to the general budget of the Union4 (“Financial Regulation”), the balance from 
2024 is the only subject of this DAB and it has to be submitted within 15 days of the submission of the 
provisional accounts at the end of March 2025. 

1. 

The implementation of the budget year 2024 shows a surplus of about EUR 1.3 billion, which 
is therefore entered as revenue in the 2025 budget. 

(in EUR) 

Outturn breakdown 2024 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

1 071 992 058 

272 541 081 

1 344 533 139 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2025 budget accordingly. The contributions by Member States will also be influenced by 
the revised own resources forecast, which will be available after the meeting of the Advisory 
Committee on Own Resources later in 2025 and which will be included in a subsequent Draft 
Amending Budget in accordance with Article 44(1)(b) of the Financial Regulation. 

The table below presents a breakdown of the outturn for 2024 in terms of the implementation of 
revenue: 

Outturn breakdown 2024 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(incl. AB1-5) 
149 744 313 559 

Outturn 

Variation 

150 816 305 617 

1 071 992 058 

141 170 058 938 

141 046 924 153 

 -123 134 785 

Levies and other duties in the sugar sector 

0 

0 

Custom duties 

20 119 010 896 

20 066 448 320 

Own resources accruing from VAT 

23 462 700 300 

23 438 378 443 

0 

-52 562 576 

-24 321 857 

Own resources based on GNI 

90 448 647 342 

90 333 902 377 

-114 744 965 

Correction of budgetary imbalances granted to UK 
Gross reduction in the annual GNI-based contribution 
granted to some MS 
   Own resources based on plastic packaging waste not recycled 

0 

0 

22 974 957 

22 974 957 

0 

7 139 700 400 

7 185 220 055 

—  Title 2 - Surpluses, balances and adjustments 

632 625 574 

668 812 073 

—  Title 3 - Administrative revenue 

2 124 029 799 

2 207 810 074 

—  Title 4 - Financial revenue, default interest and fines 

3 477 560 897 

4 688 270 282 

1 210 709 385 

— 

— 

Title 5 - Budgetary guarantees, borrowing and lending 
operations 
Title 6 - Revenue, contributions and refunds related to 
Union policies 

0 

0 

0 

2 340 038 351 

2 204 489 035 

-135 549 316 

The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and 
adjustments)  total  minus  EUR  86.9  million.  This  small  negative  difference  is  predominantly 
driven by exchange rate differences when cashing the own resources. The outturn of customs 
duties was very close (99.7 %) to the updated forecast included in amending budget 4/20245. 

The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 210,7 
million,  which  comprises  revenue  from  competition  fines  and  default  interest,  other  penalty 

OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 
OJ L, 2024/2908, 10.12.2024, ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2908/oj. 

2 

45 519 655 

36 186 499 

83 780 275 

2. 

3. 

4. 

5. 

4 
5  

 
  
  
  
  
  
 
  
 
payments  and  interest  linked  to  fines  and  penalty  payments.  The  table  below  presents  a 
breakdown by relevant chapter/article: 

Outturn breakdown 2024 

Revenue from investments and accounts 

Default interest 

Fines and penalties 
Fines in connection with the implementation of the rules 
on competition 
Penalty payments and lump sums imposed on a Member 
State 
Interest connected with fines and penalty payments 
Interest, other charges due and negative returns on 
cancelled or reduced fines 
Other non-assigned fines and penalty payments 

4 0 

4 1 

4 2 

4 2 0 

4 2 1 

4 2 4 

4 2 5 

4 2 9 

(in EUR) 

Budget 
(incl. AB1-5) 
43 343 107 

Outturn 

Variation 

219 127 182 

175 784 075 

5 000 000 

414 070 684 

409 070 684 

3 429 217 790  4 055 072 417 

625 854 627 

2 759 966 510  3 876 925 186 

1 116 958 676 

392 582 618 

425 027 787 

32 445 169 

266 392 350 

277 051 137 

10 658 787 

-534 433 777 

-534 433 777 

10 276 312 

10 502 084 

225 772 

Total Title 4 - Financial revenue, default interest and fines 

3 477 560 897 

4 688 270 282  1 210 709 385 

The overall amount for Title 4 includes amounts that have been entered as negative revenue into 
the 2024 budget in accordance with Article 48(2), point (b) of the Financial Regulation, for a 
total  of  EUR  534,4  million.  This  covers  the  payments  made  under  settlement  agreements 
concluded  and  paid  in  2024,  as  standard-rate  compensatory  interest  and  default  interest 
compensations due to seven undertakings, in accordance with the judgment of the Court of 11 
June 2024 in Case C-221/22 P Deutsche Telekom v Commission, relative to the repayment of 
competition fines annulled or reduced by the Union Courts, as set out in the table below: 

Fine case – company name 

Intel Corporation  

HSBC Continental Europe 

Cargolux Airlines 

Alfa Acciai Spa 

Judgment/ Case/ Settlement 
reference 

Amount paid in 2024  

C(2024) 7789 - settlement  

515 547 908,15 

C(2024) 8168- settlement 

C(2024) 8961- settlement 

C(2024) 8935- settlement 

3 470 878,20 

9 167 720,98 

2 177 207,60 

3 110 295,82 

954 307,25 

5 459,18 

Ferriera Valsabbia S.p.A. and Valsabbia Investimenti S.p.A 

C(2024) 8935 - settlement 

AB LIETUVOS GELEZINKELIAI 

Ferriere Nord  

C(2024) 9249 - settlement 

C-31/23 P – FR 2024 provisions 

6. 

The table below presents a breakdown of the outturn for 2024 in terms of budget implementation 
of expenditure for all institutions: 

Total 

534 433 777,17 

(in EUR) 

Outturn breakdown 2024 

Budget 
(incl. AB1-5) 

Outturn 

Variation 

Sub-total Expenditure 

149 744 313 559 

149 471 772 478 

-272 541 081 

Outturn appropriations authorised in the budget 

149 744 313 559 

149 666 470 351 

—  European Commission 

144 789 478 943 

144 755 050 234 

Heading 1 - Single Market, Innovation and Digital 

20 900 214 848 

20 891 008 487 

Heading 2a - Economic, social and territorial cohesion 

26 492 680 940 

26 492 552 689 

Heading 2b - Resilience and Values 

9 487 240 081 

9 486 872 539 

Heading 3 - Natural Resources and Environment 

56 109 912 207 

56 102 662 897 

Heading 4 - Migration and Border Management 

3 261 454 374 

3 259 659 164 

Heading 5 - Security and Defence 

2 083 506 364 

2 078 863 226 

Heading 6 - Neighbourhood and the World 

14 453 653 092 

14 452 755 403 

-77 843 208 

-34 428 709 

-9 206 361 

-128 250 

-367 542 

-7 249 310 

-1 795 210 

-4 643 138 

-897 689 

Heading 7 - European Public Administration 

7 101 665 987 

7 091 530 325 

-10 135 662 

Thematic special instruments 

4 899 151 050 

4 899 145 503 

-5 547 

—  Other Institutions 

4 954 834 616 

4 911 420 117 

-43 414 499 

European Parliament 

2 382 263 574 

2 375 167 078 

Council & European Council 

3 

676 881 123 

652 535 893 

-7 096 496 

-24 345 230 

 
 
  
  
  
  
  
  
  
  
  
  
  
Court of Justice of the European Union 

European Court of Auditors 

European Economic & Social Committee 

Committee of the Regions 

European Ombudsman 

European Data Protection Supervisor 

503 782 531 

185 655 890 

164 945 524 

123 178 345 

13 667 466 

24 329 460 

498 590 992 

181 501 318 

163 650 457 

123 021 166 

13 504 003 

23 361 542 

European External Action Service 

880 130 703 

880 087 667 

-5 191 539 

-4 154 572 

-1 295 067 

-157 179 

-163 463 

-967 918 

-43 036 

Cancellation of appropriations carried over from 
previous years 
—  European Commission 

Cancellation of unused appropriations carried over from 
previous years (as per art. 12(7) Financial Regulation) 

Cancellation of unused appropriations carried over from 
previous years (automatic and by decision) 

—  Other Institutions 

European Parliament 

Council & European Council 

Court of Justice of the European Union 

European Court of Auditors 

European Economic & Social Committee 

Committee of the Regions 

European Ombudsman 

European Data Protection Supervisor 

European External Action Service 

Exchange rate variations on expenditure 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

-151 063 465 

-151 063 465 

-96 231 813 

-96 231 813 

-41 545 794 

-41 545 794 

-54 686 019 

-54 686 019 

-54 831 651 

-25 848 495 

-7 732 840 

-3 883 888 

-432 050 

-2 110 497 

-823 819 

-71 295 

-569 588 

-13 359 180 

-43 634 408 

-54 831 651 

-25 848 495 

-7 732 840 

-3 883 888 

-432 050 

-2 110 497 

-823 819 

-71 295 

-569 588 

-13 359 180 

-43 634 408 

7. 

8. 

The amount of voted budget appropriations not implemented by all institutions combined was 
EUR  272,5  million.  The  Commission  implemented  99.98 %  of  the  authorised  payment 
appropriations (including carry-overs to 2025). The underimplementation of the Commission 
concerned an amount of EUR 34,4 million of voted appropriations, as well as EUR 96,2 million 
of appropriations carried over from previous years.  

Similarly  the  under-implementation  and  the  cancellation  of  appropriations  of  the  other 
institutions remained low in 2024.  

4