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DRAFT REPORT (00000/2025 – C100000/2025 – 2025/0091(BUD))

On the Council position on Draft amending budget No 1/2025 of the European Union for the financial year 2025 entering the surplus of the financial year 2024

BUDG-PR-773098

Committee on Budgets · Rapporteur: Victor Negrescu

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Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

The draft report concerns Draft amending budget No 1/2025, which enters the 2024 surplus of EUR 1 345 million into the 2025 budget. Parliament approves the Council position but calls for sustainable revenue and flexibility.

Committee position. The Committee on Budgets approves the Council position on Draft amending budget No 1/2025, while making recommendations on budget flexibility and own resources.

Key points

  1. Takes note of Draft amending budget 1/2025, which budgets the 2024 surplus of EUR 1 345 million in accordance with Article 18(3) of the Financial Regulation.
  2. Welcomes that the surplus is driven mainly by increased financial revenue, default interest and fines, while expenditure surplus remains modest at EUR 273 million.
  3. Regrets that budgeting the surplus reduces GNI-based contributions; stresses the need for budget flexibility for unforeseen events and new priorities, especially for EURI overrun costs.
  4. Calls on the Commission to design a sound architecture for the next multiannual financial framework to manage non-discretionary costs and liabilities, preserving programmes and flexibility for natural disasters and health emergencies.
  5. Recalls its position that windfall gains from fines and fees should be used as supplementary revenue for crisis response or unexpected needs, not to decrease GNI-based contributions.
  6. Takes note of the negative income item under article 425 of EUR 534 million for settlement agreement costs; recalls this approach ends on 31 December 2027 and invites a definitive solution for the next MFF.
  7. Deplores lack of progress in Council on own resources reform; urges adoption of amended Commission proposals to diversify and consolidate own resources.
  8. Calls on the Commission to identify additional innovative new own resources beyond those in the Interinstitutional Agreement, essential for repaying NGEU borrowing and covering higher spending needs.
  9. Approves the Council position on Draft amending budget No 1/2025.

Who is affected

  • Member States: their GNI-based contributions to the 2025 budget are reduced by the surplus amount.
  • Commission: called on to design the next MFF architecture and propose new own resources.
  • Council: urged to adopt own resources reform proposals.

Figures and deadlines

  • EUR 1 345 million: surplus of financial year 2024 entered in the 2025 budget.
  • EUR 1 072 million: positive outturn on revenue.
  • EUR 272.5 million: under-spend on expenditure.
  • EUR 1 211 million: financial revenue, default interest and fines.
  • EUR 273 million: under-implementation in payments by all institutions.
  • EUR 534 million: negative income item under article 425.
  • 31 December 2027: end of the negative income approach.

Legal basis: Article 314 of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.