DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2026 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2025
Date: 2026-04-10
Institutions: European Commission
Subjects: amending budget, budgetary equilibrium, budgetary resources, draft budget (EU), financial year, general budget (EU)

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 10.4.2026  COM(2026) 450 final 2026/0090 (BUD)    DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2026   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2025  
 
 
Having regard to: 

‒ 

‒ 

‒ 

‒ 

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 2026, as adopted on 
26 November 20253, 

The European Commission hereby presents to the European Parliament and to the Council the 
draft amending budget No 1 to the 2026 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, 2026/72, 26.2.2026, ELI:http://data.europa.eu/eli/budget/2026/72/oj. 

1 

 
 
 
 
 
 
EXPLANATORY MEMORANDUM 

Draft Amending Budget (DAB) No 1/2026 is intended to enter in the 2026 budget the surplus resulting 
from the implementation of the financial year 2025. As provided for in Article 18(3) of the Financial 
Regulation applicable to the general budget of the Union4 (“Financial Regulation”), the balance from 
2025 is the only subject of this DAB. This DAB has to be submitted to the budgetary authority within 
15 days of the submission of the provisional accounts, which happens at the end of March 2026. 

1. 

The implementation of the budget year 2025 shows a surplus of about EUR 2,1 billion, which 
is therefore entered as revenue in the 2026 budget. 

(in EUR) 

Outturn breakdown 2025 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

1 994 486 750 

100 751 398 

2 095 238 148 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2026 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 2026 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 2025 in terms of the implementation of 
revenue: 

Outturn breakdown 2025 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(incl. AB1-3) 
161 162 528 615 

Outturn 

Variation 

163 157 015 365 

1 994 486 750 

154 321 516 047 

155 418 364 980 

1 096 848 933 

Levies and other duties in the sugar sector 

0 

0 

Custom duties 

Own resources accruing from VAT 

22 178 600 000 

23 814 511 650 

23 038 328 690 

23 859 879 480 

Own resources based on GNI 

101 480 252 237 

101 682 108 926 

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 

-25 166 048 

-25 166 048 

6 848 152 160 

6 863 213 931 

—  Title 2 - Surpluses, balances and adjustments 

1 344 533 139 

1 362 014 115 

—  Title 3 - Administrative revenue 

2 425 480 258 

2 425 758 039 

—  Title 4 - Financial revenue, default interest and fines 

1 658 657 407 

2 499 021 068 

840 363 661 

— 

— 

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

0 

0 

0 

1 412 341 764 

1 451 857 163 

39 515 399 

The net variations in Title 1 (Own Resources) total EUR 1,1 billion. This positive difference is 
predominantly driven by a higher-than-expected amount of customs duties made available to the 
EU budget. The forecast for customs duties was revised twice during 2025 through amending 
budgets 2/2025 and 3/2025, to account for the actual volume of duties collected in the early part 
of the year. This increased the budgeted amount by a net amount of EUR 1,1 billion. The final 
surplus for customs duties was EUR 860 million.  

The  remaining  part  of  the  surplus  for  this  title  is  explained  by  exchange  rate  differences 
generated when paying the own resources contributions.  

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

2 

0 

859 728 690 

45 367 830 

201 856 689 

0 

15 061 771 

17 480 976 

277 781 

2. 

3. 

4. 

5. 

4 

 
 
 
  
  
  
  
  
  
  
 
6. 

Title 4 (Financial revenue, default interest and fines) comprises revenue from competition fines 
and default interest, other penalty payments and interest linked to fines and penalty payments. 
The variations in Title 4 amount to EUR 840 million; the table below presents a breakdown of 
these by relevant chapter/article: 

Outturn breakdown 2025 

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. AB1-3) 
76 961 995 

Outturn 

Variation 

135 048 176 

58 086 181 

5 000 000 

224 719 873 

219 719 873 

1 576 695 412  2 139 253 019 

562 557 607 

1 063 547 301  1 388 818 258 

325 270 957 

563 936 638 

741 003 723 

177 067 085 

2 764 975 

62 990 211 

60 225 236 

-53 553 502 

-53 979 331 

-425 829 

- 

420,158 

420,158 

Total Title 4 - Financial revenue, default interest and fines 

1 658 657 407 

2 499 021 068 

840 363 661 

The overall amount for Title 4 includes amounts that have been entered as negative revenue into 
the 2025 budget in accordance with Article 48(2), point (b) of the Financial Regulation, for a 
total of EUR 54,0 million. This amount covers payments to eleven undertakings made under 
settlement agreements concluded and paid in 2025, in line with the judgment of the Court of 
Justice  of  the  European  Union  of  11  June  2024  in  Case  C-221/22  P  Deutsche  Telekom  v 
Commission. The ruling pertains to the repayment of competition fines that were either annulled 
or reduced by the Union Courts, as set out in the table below: 

Fine case – company name 

AT.39523 - Slovak Telekom 

COMP/AT.39258 - Singapore Airlines 

COMP/37956 - Ferriere Nord SpA  

COMP/37956 - Feralpi Holding SpA 

COMP/AT.39258 - BRITISH AIRWAYS 

AT.39612 - PERINDOPRIL - Servier 

COMP/39258 - Cathay Pacific Airways 

COMP/AT.39258 - Cathay Pacific Airways 

AT.39914 - Credit Agricole 

COMP/AT.39258 - Air Canada 

Judgment/ Case/ Settlement 
reference 

Amount paid in 2025  

C(2024)9150 - settlement 

C(2025)139 - settlement 

C(2025)1152 - settlement 

C(2025)1155 - settlement 

C(2025)1154 - settlement 

C(2025)1833 - settlement 

C(2025)1997 - settlement 

C(2025)1997 - settlement 

T-113/17 - settlement  

T-326/17 - settlement 

123 205 

19 545 599 

1 376 052 

3 516 538 

3 715 710 

5 531 677 

16 066 155 

1 917 322 

1 176 130 

585 115 

199 470 

226 359 

AT.40324 EGB - Nomura Holdings, Inc.  

T-455/21- FR 2024 provisions 

AT.40324 EGB - UniCredit Bank GmbH 

T-453/21- FR 2024 provisions 

7. 

8. 

The remaining 4 titles (Titles 2, 3, 5 and 6) generate a surplus of EUR 57,3 million. 

The table below presents a breakdown of the outturn for 2025 in terms of budget implementation 
of expenditure for all institutions: 

Total 

53 979 331 

Outturn breakdown 2025 

Budget 
(incl. AB1-3) 

Outturn 

Variation 

Sub-total Expenditure 

161 162 528 615 

161 061 777 217 

-100 751 398 

Outturn appropriations authorised in the budget 

161 162 528 615 

161 051 162 355 

-111 366 260 

—  European Commission 

Heading 1 - Single Market, Innovation and Digital 

155 913 937 424 
20 459 264 037 

155 858 594 486 
20 235 039 247 

Heading 2a – Economic, social and territorial cohesion 

35 960 377 346 

35 953 975 385 

Heading 2b - Resilience and Values 

11 186 421 091 

11 182 882 952 

-55 342 938 
-20 172 862 

-3 032 392 

-841 351 

(in EUR) 

3 

 
 
 
  
  
  
Heading 3 - Natural Resources and Environment 

55 583 117 959 

56 022 848 156 

-16 446 004 

Heading 4 - Migration and Border Management 

3 513 087 909 

3 562 949 705 

Heading 5 - Security and Defence 

2 143 154 694 

1 836 316 686 

Heading 6 - Neighbourhood and the World 

14 426 257 975 

15 001 919 060 

Heading 7 - European Public Administration 

7 517 660 571 

7 514 488 889 

Thematic special instruments 

5 124 595 842 

4 548 174 405 

-1 138 204 

-2 597 002 

-7 871 234 

-3 171 682 

-72 207 

—  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 

5 248 591 191 
2 527 491 841 

5 192 567 869 
2 517 767 307 

-56 023 322 
-9 724 534 

714 268 858 

537 155 503 

194 015 847 

173 684 051 

130 002 946 

15 477 918 

26 973 970 

691 007 559 

520 763 478 

191 438 453 

172 645 707 

129 813 772 

14 667 882 

24 951 754 

-23 261 299 

-16 392 025 

-2 577 394 

-1 038 344 

-189 174 

-810 036 

-2 022 216 

-8 300 

European External Action Service 

929 520 257 

929 511 957 

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 

-137 025 591 

-137 025 591 

-75 505 779 

-75 505 779 

-66 966 212 

-66 966 212 

-8 539 568 

-8 539 568 

-61 519 812 

-29 894 459 

-61 519 812 

-29 894 459 

-4 479 120 

-4 118 282 

-1 147 578 

-1 638 308 

-1 214 462 

-57 369 

-592 394 

-4 479 120 

-4 118 282 

-1 147 578 

-1 638 308 

-1 214 462 

-57 369 

-592 394 

-18 377 840 

147 640 454 

-18 377 840 

147 640 454 

9. 

10. 

11. 

The amount of voted budget appropriations not implemented by all institutions combined was 
EUR  111,4  million.  The  Commission  implemented  99,96 %  of  the  authorised  payment 
appropriations (including carry-overs to 2026). The underimplementation of the Commission 
concerned an amount of EUR 55,3 million of voted appropriations, as well as EUR 75,5 million 
of appropriations carried over from previous years.  

Similarly  the  under-implementation  and  the  cancellation  of  appropriations  of  the  other 
institutions remained low in 2025. 

Exchange rate variations on expenditure amounted to a deficit of EUR 147,6 million, of which 
EUR 145,8 million relating to the European Commission. This latter figure is mainly comprised 
of three elements: the revaluation of balance items (EUR 82,1 million); revaluations related to 
financial instruments (EUR 28,4 million); and the impact from the appreciation/depreciation of 
other currencies (EUR 35,3 million). 

4