EUROPOL 2025. aasta raamatupidamise aruanne koos haldusnõukogu arvamusega

Europol Public Information

File no. 1561945v2A Page 1 of 1

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The Hague, 29 June 2026 Final annual accounts for the financial year 2025, including the opinion of the Management Board (MB) of Europol on the final annual accounts Dear Madam, Sir, In accordance with Article 60 of the Europol Regulation and Article 102 of the Financial Regulation applicable to Europol, please find enclosed, for your information, the final annual accounts of Europol for the financial year 2025 and the opinion of the Europol Management Board (MB) on these final annual accounts.

The final annual accounts 2025 were established on 8 June 2026. The Europol MB adopted its opinion on the annual accounts on 23 June 2026.

The final annual accounts for the financial year 2025, alongside the opinion of the Europol MB on these accounts, are sent with separate letters to the European Parliament, the Council of the EU, the European Court of Auditors (ECA) and the European Commission’s Accounting Officer.

Yours faithfully,

Rebecca Topham The Accounting Officer of the European Union Agency for Law Enforcement Cooperation (Europol) Encl.

- Final Annual Accounts - Financial statements and reports on the implementation of the budget – Financial Year 2025, 8 June 2026, Europol file no. 1529736v3A

- Opinion of the MB on the annual accounts of Europol for the financial year 2025, 23 June 2026, MBS 090.2026, Europol file no. 1556091v2A

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This document contains Europol Unclassified-Basic Protection Level information. It must be protected to ensure its confidentiality and is not to be disseminated to any unauthorised person or to the public.

The Hague, 23 June 2026 MBS 090.2026

Opinion of the Management Board on the final annual accounts of Europol for the financial

year 2025

The Management Board:

- Having regard to Article 60 (4) and (5) of Regulation (EU) 2016/794 of the European

Parliament and of the Council of 11 May 2016 (OJEU L 135/53 of 24 May 2016) establishing

the European Union Agency for Law Enforcement Cooperation (Europol), amended by

Regulation (EU) 2022/991 of the European Parliament and of the Council of 8 June 2022

and Regulation (EU) 2025/2611 of 16 December 2025, and Article 102 (3) of the Financial

Regulation (FR) applicable to Europol, as adopted by the Management Board on 4 October

2019;

- Having considered the observations of the European Court of Auditors (ECA) with a view

to an annual report on EU agencies for the financial year 2025, and more specifically

Europol; Europol’s final annual accounts 2025; as well as Europol’s Consolidated Annual

Activity Report (CAAR) 2025, on which the Board drew up an analysis and assessment;

- Taking into account the statements of assurance provided by Europol’s Accounting Officer,

as contained in the final annual accounts 2025, and by the Executive Director as Europol’s

Authorising Officer as well as by the Deputy Executive Director in charge of risk

management and internal control, as included in the CAAR 2025;

- Taking into account the information concerning audit activities by the Internal Audit

Service (IAS) of the European Commission and the Internal Audit Capability (IAC), and

that by the Executive Director regarding the respective response actions taken by Europol:

a) Declares that it has reasonable assurance, on the basis of the information in its

possession, that the final annual accounts for the financial year 2025 are, subject to

the ECA’s final observations on the final annual accounts to be issued, reliable, and

that the underlying revenue and payment transactions, taken as a whole, are legal

and regular;

b) Confirms that Europol’s CAAR 2025 provides a fair and accurate account of the

implementation of the budget granted to the Agency by its budgetary authority;

c) Notes Europol’s measures to address the observation of the ECA concerning the late

payment rate, bearing in mind that the Management Board is updated about the

developments in 2026 on the basis of the quarterly financial implementation reporting;

d) Recalls its observations as set out in its analysis and assessment of the CAAR 2025.

For the Management Board,

Ireneusz Sieńko

Chairperson

Europol Public Information

The Hague, 8 June 2026

File ref. 1529736-v3A

FINAL ANNUAL ACCOUNTS

Financial Statements &

Implementation of the Budget

Financial Year 2025

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1 Final Annual Accounts of Europol 2025

These final accounts have been prepared in accordance with Articles 98 and 99 of the Financial Regulation applicable to Europol.

These final accounts shall be sent to the European Parliament, the Council, the Commission, the Court of Auditors and national parliaments, together with the opinion of Europol’s Management Board by 1 July 2026, in accordance with Article 60 of the Europol Regulation and Article 102 of the Financial Regulation applicable to Europol.

Rebecca Topham Accounting Officer of the European Union Agency for Law Enforcement Cooperation (Europol) Jürgen Ebner Acting Executive Director of the European Union Agency for Law Enforcement Cooperation (Europol)

Rebecca Topham

Digitally signed by Rebecca Topham Date: 2026.06.08 08:22:56 +02'00'

Jürgen Ebner

Digitally signed by Jürgen Ebner Date: 2026.06.08 17:38:53 +02'00'

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Table of Contents

CERTIFICATE (of Accounting Officer) 4 INTRODUCTION 5 FINANCIAL STATEMENTS 10 BALANCE SHEET 11 STATEMENT OF FINANCIAL PERFORMANCE 12 CASH FLOW STATEMENT 13 STATEMENT OF CHANGES IN NET ASSETS 14 NOTES TO THE FINANCIAL STATEMENTS 15 1. SIGNIFICANT ACCOUNTING POLICIES 15 1.1. Accounting rules 15 1.2. Accounting principles 15 1.3. Basis of preparation. 16 1.4. Balance Sheet 17 1.4.1. Intangible fixed assets 17 1.4.2. Tangible fixed assets 17 1.4.3. Leases 18 1.4.4. Pre-financing 18 1.4.5. Receivables 18 1.4.6. Cash and cash equivalents 18 1.4.7. Pensions and other employee benefits 18 1.4.8. Provisions 19 1.4.9. Payables 19 1.4.10. Accrued and deferred income and charges 19 1.5. Statement of Financial Performance 19 1.5.1. Revenue 20 1.5.2. Expenditure 20 1.6. Contingent Assets and Liabilities 20 1.6.1. Contingent assets 20 1.6.2. Contingent liabilities 20 2. NOTES TO THE BALANCE SHEET 20 2.1. Intangible and tangible fixed assets 20 2.2. Long-term receivables 25 2.3. Short-term pre-financing 25 2.4. Current receivables 25 2.5. Sundry receivables 26 2.6. Other receivables 26 2.7. Short-term receivables with consolidated entities 26 2.8. Cash and cash equivalents 27 2.9. Pensions and other employee benefits 27 2.10. Pre-financing received from consolidated entities 30 2.11. Other long-term liabilities 30 2.12. Provisions for risks and charges 31 2.13. Financial liabilities 31 2.14. Current payables 32 2.15. Sundry payables 32 2.16. Other payables 32 2.17. Accounts payable with consolidated entities 33

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3. NOTES TO THE STATEMENT OF FINANCIAL PERFORMANCE 33 3.1. Revenue 33 3.2. Expenditure 34 4. NOTES TO THE CASH FLOW STATEMENT 36 4.1. Operating activities 36 4.2. Investing activities 37 4.3. Employee benefits 37 5. CONTINGENT ASSETS AND LIABILITIES AND OTHER SIGNIFICANT DISCLOSURES 37 5.1. Contingent assets 37 5.2. Contingent liabilities 37 5.3. Other significant disclosures 37 6. FINANCIAL INSTRUMENTS 38 7. CHANGES TO ACCOUNTING RULES 39 8. RELATED PARTY DISCLOSURE 40 9. EVENTS AFTER THE REPORTING DATE 40

10. RECONCILIATION BETWEEN STATEMENT OF FINANCIAL PERFORMANCE AND BUDGET RESULT 41

BUDGET IMPLEMENTATION 42 Fund sources and definition of appropriations 43 REVENUE AND EXPENDITURE 44 IMPLEMENTATION 45 ASSIGNED REVENUE 46 APPROPRIATIONS CARRIED OVER 2024-2025 49 APPROPRIATIONS CARRIED OVER 2025-2026 50 BUDGET TRANSFERS 51 BUDGET RESULT 52 11. NOTES ON THE BUDGET IMPLEMENTATION 53 11.1. Revenue 53 11.2. Expenditure 53 11.2.1. Implementation of EU contribution 54 11.2.2. Implementation of assigned revenue 55 11.2.3. Implementation of appropriations carried over 2024-2025 55 11.2.4. Appropriations carried over 2025-2026 56 11.3. Transfers 57 11.4. Budget result 57

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CERTIFICATE

The final annual accounts of Europol for the year 2025 have been prepared in accordance with the Financial Regulation applicable to the general budget of the European Union and the accounting rules adopted by the European Commission’s Accounting Officer, as are to be applied by all the institutions, agencies and joint undertakings, and in accordance with Title IX of the Financial Regulation applicable to Europol.

I acknowledge my responsibility for the preparation and presentation of the final annual accounts of Europol in accordance with Article 77 of the Financial Regulation applicable to the general budget of the European Union and with Article 49 of the Financial Regulation applicable to Europol.

I have obtained from the Authorising Officer, who certified its reliability, all the information necessary for the production of the final accounts that show the assets and liabilities of Europol and the budget implementation.

I hereby certify that based on this information, and on such checks as I deemed necessary to sign off the accounts, I have reasonable assurance that the final accounts present fairly, in all material aspects, the financial position, the results of the operations and the cash flow of Europol.

Rebecca Topham Accounting Officer of the European Union Agency for Law Enforcement Cooperation (Europol)

Rebecca Topham

Digitally signed by Rebecca Topham Date: 2026.06.08 08:21:40 +02'00'

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INTRODUCTION Basis for preparation

As a general rule, all aspects of the final annual accounts 2025 have been drawn up in accordance with the Financial Regulation applicable to Europol adopted by Europol’s Management Board and with the European Commission’s accounting rules and methods adopted by the European Commission’s Accounting Officer following the principles of accrual-based accounting. The budget implementation reports are prepared on the basis of the modified cash-based accounting principle.

The final accounts of Europol include the financial statements and the budget implementation reports. They are drawn up by the Accounting Officer in accordance with Article 49 of the Financial Regulation applicable to Europol.

The financial statements comprise of the balance sheet, statement of financial performance, cash-flow statement and statement of changes in net assets. The notes to the financial statements supplement and comment on the information presented in the statements.

The objective of the financial statements is to provide information about the financial position, performance and cash flows of Europol to demonstrate the accountability of the agency for the resources entrusted to it.

Throughout this document, figures are rounded so the sum of the individual amounts may differ from the totals.

Reporting entity

Regulatory context

Europol’s work is founded on the Europol Regulation (Regulation 2016/794)1 which became applicable in full in May 2017, taking effect in all EU Member States that are part of the Europol cooperation framework. The Europol Regulation, concerning which amendments entered into force on 28 June 2022, has enabled Europol to step up its efforts to fight terrorism, cyber-crime and other serious and organised forms of crime, while, at the same time, enhancing Europol’s governance and accountability arrangements towards the European Parliament, in particular by establishing the Joint Parliamentary Scrutiny Group (JPSG) in order to introduce national parliament oversight by EU Member States.

Europol’s renewed Strategy, entitled Delivering Security in Partnership, which sets out the Mission, Vision and Values of the Agency, was endorsed by the Europol Management Board in 2023. It is founded on the objective foreseen in Article 88 of the Treaty of the European Union, namely for Europol “to support and strengthen action by the Member States’ police authorities and other law enforcement services and their mutual cooperation in preventing and combating serious crime affecting two or more Member States, terrorism and forms of crime which affect a common interest covered by a Union policy”.

Europol’s strategy is composed of the following priorities, which aim at effectively and efficiently delivering the services and support that is expected from Member States and operational cooperation partners:

1. Be the EU criminal information hub, including for data acquisition; 2. Deliver agile, real-time operational support; 3. Be a platform for European policing solutions; 4. Bring the relevant partners together for cross-border cooperation and joint action;

1 Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA, Official Journal of the European Union, L 135/53 – L 135/114, 24 May 2016.

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5. Be at the forefront of law enforcement innovation and research; 6. Be the model EU organisation for law enforcement cooperation.

Mission

Europol’s mission is to support its Member States in preventing and combating all forms of serious international and organised crime, cybercrime and terrorism.

Vision

Europol’s vision is to ensure an effective EU response to the threats of serious international and organised crime, cybercrime and terrorism. The Agency does this by acting as the principal information hub, delivering agile operational support and providing European policing solutions in conjunction with our network of partners.

Values

In line with Europol’s vision and mission, the following organisational values guide the conduct, activities towards achieving the goals of Europol:

Service We deliver the outcomes our colleagues, partners, and stakeholders need. We do so diligently, effectively, and efficiently, and we adhere to the EU public service principles.

Integrity We do the right thing. We do it consistently and reliably, with respect for others. We adhere to our Code of Conduct.

Accountability We accept responsibility for our actions. We align our behaviour with the goals of our organisation. We collaborate to achieve desired outcomes.

Initiative We pro-actively take action and bring about innovative solutions. We gauge our actions to continuously strive for improved performance.

Partnership We build trust relationships across the law enforcement community and beyond. We provide agile operational support to Member States and cooperation partners.

Diversity We foster diversity in the workplace. We uphold an inclusive corporate culture. We create and maintain conditions where we have equal opportunities to develop and contribute.

The Code of Conduct of Europol provides the basis for promoting an organisational culture that is consistent with the Mission, Vision and Values of Europol. It outlines the standards of integrity and of personal as well as professional conduct that staff and all other persons working for or at Europol are expected to meet in discharging their responsibilities, individually, towards colleagues and other stakeholders, including the law enforcement community, cooperation partners and the public. Europol is committed to providing a work environment which supports the implementation of this Code at all levels of the organisation. Europol strives to uphold a high level of awareness by staff on the expected behaviour under Europol’s Code of Conduct for ensuring a strong ethics culture.

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Nature of Europol’s work

Europol uses its unique information capabilities and the expertise of its staff and the Liaison Bureaux community of Member States and cooperation partners hosted at Europol, to identify and track the most dangerous criminal and terrorist networks affecting the security interests of Member States in the European Union. Law enforcement authorities in the EU rely on the work and services of Europol which are delivered through dedicated support structures, namely the:

Operational and Analysis Centre which hosts Europol’s 24/7 Operational Centre to ensure secure information exchange, next to providing strategic and operational analysis support in view of the Agency’s role as the EU Criminal Information Hub, including Europol’s share of the EU Interoperability Agenda (with respect to the SIS, VIS, Eurodac, EES, ETIAS and ECRIS-TCN2) and the related components (European Search Portal (ESP) etc), as well as on-the-spot deployments covering the full range of Europol’s support capacities;

European Serious Organised Crime Centre (ESOCC), which currently3 incorporates the European Migrant Smuggling Centre (EMSC), supports EU Member States to deliver operational results to address the following EU crime priorities: from an overall perspective, the most threatening criminal networks and individuals, next to drug trafficking, migrant smuggling, trafficking in human beings, firearms and explosives trafficking, as well as environmental crime;

European Cybercrime Centre (EC3) which represents the central platform in the EU’s fight against fast growing crimes in the online sphere, including cyber-attacks, online child sexual exploitation and cyber fraud schemes, contributing to an enhanced response to criminal activity in today’s digital world;

European Counter Terrorism Centre (ECTC) at Europol, including the Internet Referral Unit (IRU) which continuously tackles high levels of terrorism propaganda online, provides a focal point for joint cooperation at EU level, aimed at supporting national counter terrorism efforts;

European Financial and Economic Crime Centre (EFECC) expands Europol’s range of operational support in the areas of excise and customs, as well as Value Added Tax (VAT) fraud, money laundering, asset recovery, corruption, intellectual property crime, counterfeiting of goods and currencies.

The work in all of Europol’s centres is complemented by the High-Value Targets (HVTs) approach, bringing together Operational Taskforces (OTFs) to counteract high risk criminal actors across the mandate of Europol, as well as dedicated financial support in particular through EMPACT4, in line with the EU’s crime priorities5.

The amendments to the Europol Regulation which entered into force at the end of June 20226 contain the following main tasks and possibilities, for Europol to:

Support criminal investigations in today’s digital world with respect to the processing of personal data, in particular when the Data Subject Category (DSC) is not yet determined in complex and large datasets, on the basis of clear maximum retention periods defined in the amendments to Europol Regulation;

Perform joint operational analysis with Member States;

Propose to the competent authorities in Member States the initiation, conduct or coordination of a criminal investigation within Europol’s competences, even if only one Member State is concerned;

2 https://www.europol.europa.eu/how-we-work/services-support/interoperability-eu-large-scale-it-systems 3 The December 2025 Europol Management Board (MB) decided that a dedicated European Centre Against Migrant Smuggling (ECAMS) Department shall be established in 2026. 4 European Multidisciplinary Platform Against Criminal Threats 5 https://www.europol.europa.eu/crime-areas-and-statistics/empact 6 http://data.europa.eu/eli/reg/2016/794/2022-06-28

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Carry out research and innovation for the benefit of Member States’ law enforcement authorities;

Process data transmitted by third countries or international organisations in the SIS, while proposing to Member States information alerts on third country nationals in the EU’s interest;

Enhance cooperation with operational partners, such as the European Public Prosecutor’s Office (EPPO), Frontex, Eurojust and OLAF, as well as through the transfer of personal data to a competent authority of a third country or to an international organisation, in particular where appropriate safeguards with regard to the protection of personal data are provided for in a legally binding instrument;

Enhance cooperation with private parties, especially in online crises situations and for addressing the dissemination of online child sexual abuse material;

Increase further the Agency’s accountability arrangements, with the establishment of a Fundamental Rights Officer (FRO) at Europol, expanded reporting obligations for parliamentary scrutiny shared by the European Parliament with national parliaments of EU Member States, as well as increased powers of the European Data Protection Supervisor (EDPS) (e.g., the suspension of data flows to Member States and administrative fines for non-compliance instances).

The amendments to the Europol Regulation regarding the establishment of the European Centre Against Migrant Smuggling (ECAMS) were adopted in December 20257 and entered into force in January 2026, concerning which the December 2025 Europol Management Board (MB) agreed the implementation planning in relation to the structure and corresponding tasks pf the ECAMS, which will become a new department alongside the other centres in Europol’s Operations Directorate.

The amendments to Europol's legal basis aim to:

Strengthen Europol's support provided to the Member States, especially as regards the fight against migrant smuggling and trafficking in human beings;

Promote the tools for operational cooperation as well as information exchange, especially in these crime areas (by processing relevant biometric data and making use of immigration liaison officers, as well as permanent representatives from Eurojust and the European Border and the European Border and Coast Guard Agency (EBCGA)/Frontex at the ECAMS);

Highlight Europol’s operational support role during the execution of investigative measures by Member States on- the-spot at the national level, by providing analytical, operational, technical and forensic support;

Include the violation of Union restrictive measures (i.e., breaches of EU sanctions), now recognised as a crime within Europol's specific mandate, thus providing a distinct basis for Europol to support investigations and cooperation on sanction-related offences alongside other serious crimes.

The legislative amendments foresee the addition of financial and human resources (around € 50M, 20 temporary agent staff, 10 contract agents and 20 seconded national experts) over a two-year period (in 2026 and 2027).

From an overall perspective, Europol’s work contributes to the disruption of criminal and terrorist networks, to the arrest of thousands of dangerous criminals, to the recovery of millions of Euros in criminal proceeds, and to the rescue from harm of hundreds of victims, including individual children trafficked for, or sexual exploitation. Europol also acts as a major centre of expertise in key fields of law enforcement activity and as a European centre for strategic analysis on organised crime.

7 https://eur-lex.europa.eu/eli/reg/2025/2611/oj

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Europol’s activities are continuously reported to the general public, in order to explain the benefits that law enforcement cooperation at EU level contributes to the security of EU citizens8.

Evaluation of Europol under Article 68 of the Europol Regulation

In 2025, the European Commission initiated a comprehensive evaluation of Europol’s implementation of the Europol Regulation. The report under Article 68(3) of the Europol Regulation on the implementation of the specific tasks introduced with the amendments to the Europol Regulation in June 2022 was published in December 20259, outlining that Europol has, from an overall perspective, duly brought about the change intended by the legislator.

The additional evaluation and impact assessment foreseen in Article 68(1) of the Europol Regulation was ongoing at the end of 2025, with a view to preparing a new legislative proposal for Europol (Re-cast of the Europol Regulation) as announced in the Protect EU – European Internal Security Strategy in April 202510.

Reporting on the progress of Europol’s work in 2025

The Consolidated Annual Activity (CAAR) 2025, which will be released by mid-2026, provides a full account of Europol’s progress in relation to the multi-annual strategic goals and objectives, as defined in the Europol Strategy, and the objectives contained in the 2025 Work Programme.

Withdrawal of the United Kingdom from the EU

The operational cooperation of the competent authorities of the United Kingdom with and through Europol continued, with no dedicated accounting provisions recognised for the financial year 2025 in these annual accounts. The Liaison Bureau (LB) of the United Kingdom at Europol is an integral part of the third-party LB community established at Europol.

Global crises affecting the EU’s security interests: The war in Ukraine and conflicts in the Middle East

2025 was characterised by continued crime-fighting efforts, undertaken by the Agency to also respond to global crises affecting the EU’s security interests, in particular resulting from the third year of the war in Ukraine as well as the conflicts in the Middle East. Europol’s response measures were conducted as an integral part of the Agency’s mandate, including with respect to terrorism, cyber and other serious and organised forms of crime. The activities to support individual Member States and operational cooperation partners outside the EU are not itemised in the Agency’s financial statements and budget implementation reporting, hence the annual accounts of Europol for the financial year 2025 do not contain specific accounting provisions with regard to the war in Ukraine, nor the conflicts in the Middle East.

8 https://www.europol.europa.eu/, https://www.europol.europa.eu/media-press/newsroom 9 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0752, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52025SC0404 10 https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52025SC0404&qid=1771261710815

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FINANCIAL STATEMENTS

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BALANCE SHEET

ASSETS Note 31.12.2025 31.12.2024 NON-CURRENT ASSETS 99,929,490 91,963,960 Intangible assets 2.1. 71,375,076 65,605,389 Computer software 46,449,388 27,538,727 Computer software under financial lease - - Under construction 24,925,688 38,066,662 Tangible assets 2.1. 28,530,794 26,334,951 Land and buildings 5,038,094 5,588,634 Plant and equipment 231,267 301,579 Computer hardware 17,018,942 14,964,961 Furniture and vehicles 2,718,916 2,501,371 Other fixtures and fittings 3,439,408 2,834,488 Assets under financial lease 84,167 143,918 Non-current receivables and recoverables 2.2. 23,620 23,620 Long-term receivables 23,620 23,620 CURRENT ASSETS 51,146,054 50,093,264 Short-term pre-financing paid 2.3. 5,127,703 4,917,911 EMPACT and other grant beneficiaries 5,100,508 4,856,569 Consolidated entities 27,194 61,342 Short-term Receivables 44,554,562 43,628,571 Current receivables 2.4. 33,362,058 33,314,231 Sundry receivables 2.5. 562,107 283,739 Other receivables: Accrued exchange income11 2.6. 2,969 4,712 Accrued non-exchange income 2.6. 698 303 Deferred charges12 2.6. 10,626,729 10,025,586 Receivables with consolidated EU entities 2.7. - - Cash and cash equivalents 2.8. 1,463,789 1,546,782 TOTAL ASSETS 151,075,544 142,057,224 LIABILITIES NON-CURRENT LIABILITIES 3,807,364 5,834,377 Pensions and other employee benefits 2.9. 2,054,602 2,183,174 Pre-financing received from consolidated EU entities 2.10. 1,596,329 3,529,587 Other liabilities 2.11. 156,434 121,616 CURRENT LIABILITIES 14,034,959 15,372,886 Provisions for risks and charges 2.12. - - Financial liabilities 2.13. 36,818 129,375 Payables 13,998,141 15,243,511 Current payables 2.14. 55,878 -546,364 Sundry payables 2.15. 108,460 512,530 Other payables: Accrued charges 2.16. 8,795,477 8,398,173 Deferred income 2.16. 1,190 48,000 Accrued charges with consolidated EU entities 2.16. 232,320 183,697

Accounts payable with consolidated EU entities 2.17. 4,804,817 6,647,475 NET ASSETS 133,233,221 120,849,961 Accumulated surplus/deficit 121,518,082 109,052,419 Accumulated re-measurements of employee benefits -671,730 -668,121 Economic result of the year 12,386,869 12,465,663 TOTAL LIABILITIES 151,075,544 142,057,224

11 Includes accrued exchange income with consolidated EU entities. 12 Includes deferred charges with consolidated EU entities.

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STATEMENT OF FINANCIAL PERFORMANCE

Note 31.12.2025 31.12.2024 REVENUE 3.1. 239,887,970 224,378,478 Non-exchange revenue 231,423,648 214,908,272 European Union Contribution 231,003,575 214,271,880 Grants/agreements with non-consolidated entities 389,705 548,568 Other 30,368 58,929 Income taxes - - Recovery of operating expenditure - 28,895 Exchange revenue 8,464,322 9,470,205 Contribution from Denmark 5,478,264 5,305,657 Revenue from consolidated EU entities 2,795,779 3,893,133 Other 190,099 270,954 Sales revenue - - Fixed asset-related - - Exchange rate gains 179 461 EXPENDITURE 3.2. 227,501,100 211,912,814 Operational expenditure 51,162,631 49,941,003 Administrative expenditure 176,338,470 161,971,812 Staff expenses 123,548,976 111,899,004 Finance expenses 8,248 12,386 Fixed asset-related 21,214,882 21,570,629 Expenses with consolidated EU entities 9,797,659 8,049,811 Other: Administrative and IT expenses 10,687,308 10,200,361 External service provider (non-IT) 5,218,067 4,144,803 Rent and IT operating lease 291,696 293,861 Building – maintenance, insurance and security

5,571,369 5,800,267

Exchange rate losses 265 690 SURPLUS/DEFICIT FROM ORDINARY ACTIVITIES 12,386,869 12,465,663 Extraordinary gains - - Extraordinary losses - - SURPLUS/DEFICIT FROM EXTRAORDINARY ITEMS - - ECONOMIC RESULT OF THE YEAR 12,386,869 12,465,663

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CASH FLOW STATEMENT

Note 31.12.2025 31.12.2024 Economic result of the year 12,386,869 12,465,663 Operational activities Amortisation (intangible assets) 10,530,520 10,783,104 Depreciation (tangible assets) 10,668,935 10,775,641 Increase (-)/Decrease in provisions for risks and charges - - Increase (-)/Decrease in short-term pre-financing -243,939 -1,539,897 Increase (-)/Decrease in long-term receivables - 20,946 Increase (-)/Decrease in short-term receivables -925,991 1,292,003 Increase (-)/Decrease in receivables related to consolidated EU entities

34,148 325,636

Increase (-)/Decrease in other long-term liabilities 34,818 -232,530 Increase (-)/Decrease in accounts payable 597,289 -1,181,953 Increase (-)/Decrease in liabilities related to consolidated EU entities

-3,775,917 518,951

Other non-cash movements13 -92,557 85,548 Net cash-flow from operational activities (incl. economic result) 4.1 29,214,174 33,313,113

Investing activities Increase (-) of tangible and intangible assets -29,180,413 -33,267,736 Proceeds from tangible and intangible assets 15,428 11,884 Net cash-flow from investing activities 4.2 -29,164,985 -33,255,852 Increase/decrease (-) in pension and employee benefits liability 4.3 -132,182 -194,751

Net increase/decrease (-) in cash and cash equivalents -82,993 -137,490 Cash and cash equivalents at the beginning of the year 1,546,782 1,684,273 Cash and cash equivalents at year-end 1,463,789 1,546,782

13 Increase/decrease in financial liability for short-term leasing.

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STATEMENT OF CHANGES IN NET ASSETS

Accumulated

Surplus/ Deficit

Economic result of the year

Net Assets (Total)

Balance as at 31 December 2024 108,384,298 12,465,663 120,849,961 Changes in accounting policies - - - Balance as at 1 January 2025 108,384,298 12,465,663 120,849,961 Re-measurements of employee benefit liabilities14

-3,609 - -3,609

Allocation of the economic result of previous year

12,465,663 -12,465,663 -

Economic result of the year 2025 - 12,386,869 12,386,869 Balance as at 31 December 2025 120,846,352 12,386,869 133,233,221

14 This is the net result of changes to actuarial demographic and financial assumptions in accordance with EU Accounting Rule 12 (Employee benefits).

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NOTES TO THE FINANCIAL STATEMENTS 1. SIGNIFICANT ACCOUNTING POLICIES

1.1. Accounting rules

These financial statements are prepared on the basis of the EU Accounting Rules as adopted by the Commission’s Accounting Officer which adapt the International Public Sector Accounting Standards (IPSAS) and in some cases the International Financial Reporting Standards (IFRS) to the specific environment of the EU, while the reports on the implementation of the budget continue to be primarily based on movements of cash.

The accounting system of Europol comprises general accounts and budget accounts. These accounts are kept in Euro based on the calendar year. The budget accounts give a detailed picture of the implementation of the budget. They are based on the modified cash accounting principle.15 The general accounts allow for the preparation of the financial statements as they show all charges and income for the financial year and are designed to establish the financial position in the form of a balance sheet as at 31 December.

Europol’s financial statements have been drawn up using the methods of preparation as set out in the accounting rules laid down by the European Commission’s Accounting Officer.

1.2. Accounting principles

The objectives of the financial statements are to provide information about the financial position, performance and cash flows of Europol that is useful to a wide range of users. For a public sector entity such as Europol, the objectives are more specifically to provide information useful for decision-making, and to demonstrate the accountability of the entity for the resources entrusted to it.

The overall considerations (or accounting principles) to be followed when preparing the financial statements are laid down in EU Accounting rule 1 and are the same as those described in IPSAS 1, that is:

Fair presentation

Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, revenue and expenses set out in the European Commission’s Accounting Rules. The application of the European Commission’s Accounting Rules, with additional disclosures when necessary, is presumed to result in financial statements that achieve a fair presentation.

Accrual Basis

In order to meet its objectives, the financial statements are prepared on the accrual basis of accounting. Under this basis, the effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements in the periods to which they relate.

15 This differs from cash-based accounting because of elements such as carry-over commitments.

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Going concern basis

When preparing financial statements, an assessment of an entity’s ability to continue as a going concern shall be made. Financial statements shall be prepared on a going concern basis unless there is an intention to liquidate the entity or to cease operating, or if there is no realistic alternative but to do so. These financial statements have been prepared in accordance with the going concern principle, which means that Europol is deemed to have been established for an indefinite duration.

Consistency of presentation

According to this principle, the presentation and classification of items in the financial statements shall be retained from one period to the next.

Aggregation

Each material class of similar items shall be presented separately in the financial statements. Items of a dissimilar nature or function shall be presented separately unless they are immaterial.

Offsetting

Assets and liabilities, and revenue and expenses, shall not be offset unless required or permitted by an EU Accounting rule.

Comparative information

Except when an EU Accounting Rule permits or requires otherwise, comparative information shall be disclosed in respect of the previous period for all amounts reported in the financial statements. When the presentation or classification of items in the financial statements is amended, comparative amounts shall be reclassified (unless the reclassification is impracticable).

1.3. Basis of preparation

Functional and reporting currency

The financial statements are presented in Euro, which is the functional and reporting currency of the EU and of Europol (Article 18 of the Financial Regulation applicable to Europol).

Transactions and balances in foreign currencies

Foreign currency transactions are recorded using the exchange rates prevailing at the dates of the transactions.

Foreign exchange gains and losses resulting from the settlement of foreign currency transactions or from the translation of monetary items in foreign currency into Euro at the year-end are recognised in the Statement of Financial Performance.

Chart of Accounts

The chart of accounts used by Europol follows the structure of the chart of accounts of the European Commission.

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Use of estimates

Preparation of the financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect reported amounts presented and disclosed in the Financial Statements of Europol. Significant estimates and assumptions in these financial statements require judgment and are used for, but not limited to, accrued income and charges, provisions, contingent assets and liabilities. Actual results reported in future periods might be different from these estimates. Changes in estimates are reflected in the period in which they become known.

1.4. Balance Sheet

Assets are resources controlled by Europol as a result of past events and from which future economic benefits or service potential are expected to flow. Liabilities are Europol’s financial obligations or debts owed to external parties arising from past transactions.

1.4.1. Intangible fixed assets

Intangible fixed assets are identifiable non-monetary assets without physical substance. Acquired computer software licences are stated at historical cost less accumulated amortisation and impairment losses. The assets are amortised on a straight-line basis over their estimated useful lives. The estimated useful lives of intangible fixed assets depend on their specific economic lifetime or legal lifetime determined by an agreement.

Currently Europol uses a 25% amortisation rate for its intangible fixed assets.

Amortisation is the systematic allocation of the depreciable amount of an intangible fixed asset over its useful life (EU Accounting Rule 6).

Internally generated intangible assets are capitalised when the relevant criteria of the EU Accounting rules are met. The costs that meet these criteria include all directly attributable costs necessary to create, produce, and prepare the asset to be capable of operating in the manner intended by management. Costs associated with research activities, development costs that do not meet the criteria to be capitalised and maintenance costs are recognised as expenses as incurred.

1.4.2. Tangible fixed assets

All tangible fixed assets (property, plant and equipment) are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition or construction of the asset. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits or service potential associated with the item will flow to Europol and its cost can be measured reliably. Repairs and maintenance costs are charged to the Statement of Financial Performance during the financial period in which they are incurred.

Assets under construction are not depreciated, as these assets are not yet available for use.

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life (EU Accounting Rule 7).

The depreciation is calculated using the straight-line method. Please see note 2.1. for the rates.

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Gains or losses on disposals are determined by comparing proceeds minus selling expenses with the carrying amount of the disposed asset and are included in the Statement of Financial Performance.

1.4.3. Leases

Leases of intangible and tangible fixed assets, where Europol has (substantially) all the risks and rewards of ownership, are classified as finance leases. Finance leases are capitalised at the inception of the lease at the lower of the fair value of the leased asset and the present value of the minimum lease payments. Each lease payment is allocated between the liability and finance charges so as to achieve a constant rate on the finance balance outstanding. The rental obligations, net of finance charges, are included in other liabilities (non-current and current). The interest element of the finance cost is charged to the Statement of Financial Performance over the lease period so as to produce a constant periodic interest rate on the remaining balance of the liability for each period. The assets held under finance leases are amortised/depreciated over the shorter of the assets' useful life and the lease term.

Leases where the lessor retains a significant portion of the risks and rewards inherent to ownership are classified as operating leases. Payments made under operating leases are recognised as an expense in the Statement of Financial Performance on a straight-line basis over the period of the lease.

1.4.4. Pre-financing

The initial recognition of pre-financing is based on the original amount received or given. Subsequent recognition is based on the original amount received or given, less eligible expenses, including estimated amounts where necessary, incurred during the period (EU Accounting Rule 5).

1.4.5. Receivables

Receivables are carried at the original amount less write-down for impairment. A write-down for impairment of receivables is established when there is objective evidence that Europol will not be able to collect all amounts due according to the original terms of receivables. The amount of the write-down is the difference between the asset’s carrying amount and the recoverable amount. The amount of the write-down is recognised in the Statement of Financial Performance.

See note 1.4.10 concerning the treatment of accrued income at the year-end.

1.4.6. Cash and cash equivalents

Cash and cash equivalents are financial instruments and classified as available for sale financial assets. They include cash at hand and deposits held at call with banks.

1.4.7. Pensions and other employee benefits

The EU Staff Regulations provide for various employee benefits (retirement pensions, invalidity pensions, survivors’ pensions, medical insurance) for staff in service, invalided and retired.

Each year of service performed by European Commission employees entitles them to various benefits (sickness, retirement, etc.). These benefits, which are received after a period of activity, constitute a commitment on the part of the European Communities, which must be entered in the accounts. The arrival of new staff, the retirement of serving staff, and changes in interest rates or in mortality tables are all factors or assumptions that have a direct influence on

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the valuation of those commitments. The commitments are constantly changing and must be valued at the close of each reporting period.

The principle underlying all the detailed requirements of the applicable accounting rule is that the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable. The principal objectives of post-employment accounting are to measure the cost associated with employees’ benefits and to recognise that cost over the employees’ respective service periods. The periodic costs of post-employment plans have to be assigned properly to the periods in which the related economic benefits are received by the employers incurring these costs.

It should be noted that due to the consolidation of these obligations and the required funding thereto is transferred to the European Commission, the described benefits cannot to be found in Europol’s annual accounts but only in the consolidated accounts of the European Commission. Therefore, the disclosures under point 2.9. of these accounts, relate solely to the former Europol Pension Fund.

1.4.8. Provisions

Provisions are recognised when Europol has a present legal or constructive obligation towards third parties as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. The amount of the provision is the best estimate of the expenditure expected to be required to settle the present obligation at the reporting date.

1.4.9. Payables

Payables arising from the purchase of goods and services are recognised at invoice reception for the original amount and corresponding expenses are entered in the accounts when the supplies or services are delivered and accepted by Europol.

1.4.10. Accrued and deferred income and charges

According to the EU Accounting rules, transactions and events are recognised in the financial statements in the period to which they relate. At the end of the accounting period, accrued expenses are recognised based on an estimated amount of the transfer obligation of the period. The calculation of accrued expenses is done in accordance with detailed operational and practical guidelines, which aim at ensuring that the financial statements reflect a true and fair view.

Revenue is also accounted for in the period to which it relates. At the year-end, if an invoice is not yet issued but the service has been rendered/goods have been delivered by Europol or a contractual agreement exists, accrued income is recognised in the financial statements.

In addition, at the year-end, if an invoice is issued but the services have not yet been rendered or the goods supplied have not yet been delivered, the revenue or charges will be deferred and recognised in the subsequent accounting period.

1.5. Statement of Financial Performance Revenue and expenditure are accounted for in accordance with the principle of accrual-based accounting.

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1.5.1. Revenue

Revenue is the gross inflow of economic benefits or service potential during the reporting period when those inflows result in an increase in net assets.

Non-exchange revenue makes up the vast majority of Europol’s revenue, as it includes the European Union contribution.

Exchange revenue is revenue from fees, mission reimbursements, gains from disposals of intangible and tangible fixed assets, bank credit interest and exchange rate conversion gains.

1.5.2. Expenditure

Expenses are decreases in economic benefits or service potential during the reporting period in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in net assets. Distributions of the result of the year are not considered as expenses.

According to the principle of accrual-based accounting, the financial statements take account of expenditure relating to the reporting period without taking into consideration the payment date, meaning when the goods or services were delivered/provided.

1.6. Contingent Assets and Liabilities 1.6.1. Contingent assets

A contingent asset is a possible asset that arises from past events and of which the existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of Europol. It is not recognised because the amount of the obligation cannot be measured with sufficient reliability. A contingent asset is disclosed when an inflow of economic benefits or service potential is probable.

1.6.2. Contingent liabilities

A contingent liability is a possible obligation that arises from past events and of which the existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of Europol; or a present obligation that arises from past events but is not recognised because: it is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation or, in the rare circumstances where the amount of the obligation cannot be measured with sufficient reliability.

2. NOTES TO THE BALANCE SHEET

NON-CURRENT ASSETS

2.1. Intangible and tangible fixed assets

During 2025, Europol’s fixed assets increased by a total gross amount of € 29.2M (€ 33.3M in 2024). The largest investments were made in the development of internally-generated intangible assets (€ 16.3M, including those

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considered under construction) and in computer hardware (€ 10.3M). These investments facilitate the implementation of Europol’s 2025+ strategy in becoming a technological state of the art EU law enforcement agency.

The Host State carried out a number of additional works within the Europol Headquarters and delivered the brand- new Temporary Satellite Building (TSB) II, in order to meet the business demands of the organisation. In 2025, as a result of the constantly-growing workforce, Europol had to invest in fixed assets in order to fitout the new TBS II, which will offer a modern and safe working environment for hundreds of staff as of April 2026. Europol continues its investments to enhance efficiency, to better make use of the available workspace and ensure a high-quality working environment. In addition to ensuring an efficient use of the workspace, Europol invested in fixed assets in order to increase the security features of its premises and to upgrade the audio-visual capabilities of Europol to meet the growing demand for operational meetings and secure communication channels. The work was executed by contractors for the Host State, which in turn invoiced Europol. The total amount delivered in 2025, fulfilling the recognition criteria for fixed assets as defined in EU Accounting Rule 7, amounted to € 2.3M compared to € 3.4M in 2024.

In 2025, Europol finalised sixteen disposal procedures involving 792 fixed assets. These disposal procedures (see table below) resulted in the retirement of assets with an initial acquisition value of € 4.8M and a net book value (write-off) of € 15K, thus increasing the expenditure on the Statement of Financial Performance by the latter amount.

Asset class Reason for disposal No of items

Furniture and Vehicles End of life 16

Other Fixtures and FittingsEnd of life 6

BuildingsEnd of life 4

Computer hardware leasingEnd of life 29

Computer hardwareEnd of life 737

In accordance with EU Accounting Rule 6 regarding internally-generated intangible assets, Europol maintained its threshold for capitalisation at € 200K.

Europol has used its time-tracking system as a basis for the calculations. In the time-tracking system, each staff member and external consultant working within a project, has recorded the hours worked with a link to the task performed. The tasks have been split into two phases, research and development. In addition to this, the tasks within the development phase have been split into two categories depending on their nature. This has been done in accordance with EU Accounting rule 6; costs directly qualifying for capitalisation and costs expensed for the given year. For the calculation of Europol employees, the average staff costs per salary grade provided by the European Commission, has been used as the basis.

There was a total of sixty-four ICT development projects running in 2025, of which (all relating to development costs):

Fourteen were finalised and thus capitalised in 2025 for a total gross value of € 29.4M (€ 7.6M additions and € 21.8M transferred from assets under construction);

Thirty are scheduled to be finalised (assets under construction) in 2026 or 2027 for a total value of € 25M (€ 38M brought forward from 2024, € 8.7M additions and minus € 21.8M capitalised - see above);

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Twenty did not reach the threshold and are therefore disclosed as non-capitalised (expensed) costs for a total value of € 1.9M.

The continued increase of investment in internally-generated intangible assets, is due to Europol’s accelerated effort to meet its strategic goal to become the technology hub within the European Security Union. The projects launched to implement the strategy, will be finalised over a period of 2-4 years.

Leasing

Leasing of tangible and intangible fixed assets, where Europol has (substantially) all the risks and rewards of ownership, are classified as finance leases. Finance leases are capitalised at the lease’s commencement at the lower of the fair value of the leased asset and the present value of the minimum lease payments. The interest element of the finance lease payment is charged to expenditure over the period of the lease at a constant periodic rate in relation to the balance outstanding. The rental obligations, net of finance charges, are included in the financial liabilities (non-current and current). The interest element of the finance cost is charged to the Statement of Financial Performance over the lease period, so as to produce a constant periodic interest rate on the remaining balance of the liability for each period. The assets held under finance leases are depreciated over the shorter of the asset's useful life and the lease term. In total, the outstanding (future) liabilities for 2026 and beyond for five leasing contracts amounts to € 89K. The decrease in 2025 compared to 2024 (€ 57K), is the result of Europol terminating two finance lease contracts in 2025.

Depreciation

The depreciation rates used by Europol can be found in the following table:

Type of fixed asset Rate Intangible (computer software) 25% Leasehold improvements 25% Buildings 4% Plant and equipment 12.5% Computer hardware 25% Vehicles 25% Furniture 10%Kitchen, cafeteria equipment 12.5% Telecommunication and audio-visual equipment 25%

Details of the intangible and tangible fixed assets can be found on the next two pages.

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2.2. Long-term receivables

The total amount under long-term receivables relates to the expected income from litigation cases. There is no change compared to 2024. CURRENT ASSETS

2.3. Short-term pre-financing

EMPACT and other grant beneficiaries - this amount represents pre-financing paid out for which a final cost claim had not been finalised as at 31 December 2025, less the estimated expenditure during 2025 (accrued charges) the calculation for which was, for high-value grants, obtained from the beneficiaries. Consolidated entities - this amount relates to the agreement with Eurojust connected to Phase 3 of the SIRIUS project. The agreement represents the continuation and enhancement of the SIRIUS Project, aiming at further supporting the implementation of new EU legislation in the e-evidence field. This amount also includes the deduction of estimated accrued charges for expenditure during 2025.

2.4. Current receivables

Type 31.12.2025 31.12.2024 Liaison Accounts – Central Treasury 32,043,718 31,822,435 VAT and other taxes (receivable from Host State) 844,553 827,864 Accounts receivable from debtors 405,572 405,787 Accounts receivable from Member States 60,514 139,261 Accounts receivable from Public Bodies- 100,408 Accounts receivable from Non-Member States 7,701 18,476 Total 33,362,058 33,314,231

The funds held on Europol’s behalf by the Central Treasury Service of the European Commission are reported as current receivables in the financial statements rather than as cash and cash equivalents (see point 2.8 below), because the bank accounts are not open in the name of Europol but in the name of the European Commission.

Europol pays the invoices from local suppliers including VAT and other taxes and claims (on invoices with a net amount of € 225 and above) a VAT refund from the Host State on a quarterly basis. The amount mentioned in the table above relates only to the fourth quarter 2025, as the claim will be prepared and sent in 2026.

Aside from € 14517, the accounts receivable from debtors relates to one debtor that became insolvent in the later part of 2022. Europol submitted its claims towards the Commercial Court during 2022 and 2023 and was informed during 2023 that, after initial objections from the liquidator, the full amount had been recognised, making Europol an admitted insolvency creditor. The insolvency proceedings are still ongoing and there were no changes to this situation as at 31.12.2025. Europol intends to reach out once again to the insolvency adjudicator, for an update on the status of the proceedings. Until this is known, it is not possible to reliably assess whether a part of this debt should be recognised as an expected credit loss. The accounts receivable from Member States relates entirely to surpluses of pre-financing paid out by Europol following the finalisation of eligible expenditure.

17 Relating to two small SNE-related debts.

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The accounts receivable from Non-Member States relates to the reimbursement of secure network connection costs in accordance with the Memorandums of Understanding in place involving three countries.

2.5. Sundry receivables The total amount for sundry receivables at 31 December 2025 related to staff. Broken down as follows:

31.12.2025 31.12.2024

Salaries for STARLIGHT grant agreement18 375,382 - Mission advances - deployed Guest Officers114,299 123,382 Accounts receivable19 54,210 95,597 Salary advances 18,215 61,429 Other expenditure to be allocated- 3,331 Total 562,107 283,739

2.6. Other receivables 31.12.2025 31.12.2024

Deferred charges 7,739,433 7,167,053 Deferred charges with consolidated EU entities 2,887,296 2,858,533 Accrued exchange income 2,969 3,062 Accrued exchange income with consolidated entities - 1,650 Accrued non-exchange income 698 303 Total 10,630,396 10,030,601

The amounts for deferred charges relate to invoices paid by Europol in 2025, but relating to a period in 2026 (or beyond).

The deferred charges with consolidated EU entities can be broken down as follows:

EU Entity Description of deferral Amount European Commission Contribution to European School (for school year 2025/2026) 2,883,533 European CouncilOffice rental in Brussels 3,763 Total 2,887,296

Accrued income relates to amounts receivable as at 31 December 2025, where the debts towards Europol will only be recognised in the budget (revenue) 2026.

2.7. Short-term receivables with consolidated entities

There were no short-term receivables with consolidated entities as at 31 December 2025.

18 Salaries paid exceeding the agreed percentage of pre-financing received from the grantor. This balance will be applied towards the budget, once the full amount of the final cost claim has been settled. This is expected in 2026. 19 Salary-related debts (e.g., overpaid allowances).

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2.8. Cash and cash equivalents

These relate only to bank accounts and deposits held for the Europol Pension Fund:

31.12.2025 31.12.2024 Europol pension fund 1,463,789 1,546,782 Total 1,463,789 1,546,782

The funds held on Europol’s behalf (including the reserve for the Local Staff pension liability) by the Central Treasury Service of the European Commission are reported as current receivables in the financial statements (see point 2.4 above) rather than as cash and cash equivalents, because the bank accounts are not open in the name of Europol but in the name of the European Commission.

NON-CURRENT LIABILITIES

2.9. Pensions and other employee benefits

Historic elements

In October 2015, the Council of the European Union decided20 to dissolve the Europol Pension Fund as of 1 January 2016 and to consider Europol as the legal successor of the fund in respect of all contracts concluded by, liabilities incumbent on and property acquired by the fund, and of claims of the fund towards third parties. In practice all the fund's assets and liabilities upon the closure of the fund were transferred to Europol.

The assets obtained are considered as Planned Assets (PA) and the liabilities inherited are hereafter referred to as Defined Benefit Obligations (DBO). Due to the link with external assigned revenue (budget fund source R0), the PA can only be used by Europol to make payments related to the DBO.

Disclosure on DBO (Pursuant to EU Accounting Rule (EAR) 12)

From the year 2023 Europol outsourced the actuarial assessment of the DBO to AON Netherlands. The initial impact of outsourcing the DBO calculation, due to different calculation methodologies applied before, created an initial steep increase in the DBO in the 2023 report. From 2024, this one-off increase is replaced by a regular, smaller adjustment of the DBO, unless actuarial variables change materially.

The table below summarises the DBO 2025, compared to 2024:

31.12.2025 31.12.2024 Pension liabilities payable 2,054,582 2,183,174 Total 2,054,582 2,183,174

The DBO 2025 is set up in accordance with the actuarial assumptions described in the Annex to the Council Decision on the dissolution of the Europol Pension Fund. This Annex does not refer to the most typical assumptions such as annual indexation, pensionable age, etc. These typical assumptions were not required to be disclosed in the Annex as they are not changing over time. Therefore, Europol only discloses those actuarial assumptions specifically referred to in the Annex. Some have changed during 2025 compared to 2024:

20 Council Decision (EU) 2015/1889 on the dissolution of the Europol Pension Fund as published in OJEU L/276, 21.10.2015 pages 60-64.

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31.12.2025 31.12.2024 Discount Rate DNB21 2025 DNB 2024

Actuarial value for deferred pensioners or persons not entitled to a pension

Max value of pension, transfer right or severance

grant

Max value of pension, transfer right or severance

grant Mortality table (healthy people) EULT 202322, 2025 data EULT 2023, 2024 data

Mortality table (invalids) EULT 2023 + 3 years, 2025 data

EULT 2023 + 3 years, 2024 data

Marriage rate when leaving service Real situation Real situation Age difference between spousesReal situation Real situationFuture administrative costsNPV23 of foreseeable costsNPV of foreseeable costs

The change in DBO 2025 compared to 2024, experienced a positive impact due to the benefits paid in 2024 and the positive DNB interest rate shift (financial assumption). However, the insurance for medical costs increased materially (demographic assumption), having a one-off corrective factor in the DBO 2025. Details of the change of the DBO compared to 2024, are as follows:

31.12.2025 31.12.2024 Opening balance 2,183,174 2,236,957 Benefits paid in year -132,182 -194,751 Actuarial G/L demographic assumption 134,248 50,746 Actuarial G/L financial assumption -130,638 90,223 Total after accounting for actuarial changes 2,054,602 2,183,174

As inflation is currently closer to the desired ECB target, the previous target of demotivating the EU population to consider long-term savings is no longer required. This is also reflected in the DNB rates 2025, where savings up to more or less 25 years are again supported by higher interest rates. Nevertheless, these rates are still exposed to geopolitical risks, as can be seen when looking at short term interest (<2 years) where an actual decrease of the interest 2025 is measurable against 2024 (short term expectation on economic shock).

It remains doubtful that Europol will actually be able to achieve the DNB discount rates in 2025 and thereafter, whereas Europol’s investment policy only exists out of buying one year fixed-term bank deposits, and thus a deviation to the multi-annual linked DNB rates is a certainty.

21 Each year the Dutch National Bank (DNB) provides discount rates to be used by all NL-based pension schemes. 22 EU life table as provided by the EC’s actuary ESTAT (EUROSTAT) for the period 2023-2027 whilst awaiting a review in 2028. 23 Net present value.

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In order to test the sensitivity of the actuarial assumptions, Europol should disclose a 10 basic point (or 0.1%) upward/downward adjustment on the most important actuarial assumptions. For the DBO of Europol, only a measurement of the sensitivity of the discount rate is required. The sensitivity effect 2025 was less than in 2024:

0.1% up 0.1% down Sensitivity analysis 0.1% Discount Rate Adjustment 2025 -21,287 21,665 Sensitivity analysis 0.1% Discount Rate Adjustment 2024 -24,781 25,261

As can be seen above, a 0.1% increase in discount rates creates a reduction of € 22K on the DBO. A 0.1% reduction has an almost equally-sized, but opposite, impact increasing the DBO by € 21K.

Disclosure on PA (Pursuant to EAR 12)

All PA are invested in cash held on a ring-fenced bank account (see point 2.8. above) with an EU-based financial institution that did not, in 2025, charge negative interest. The only PA movement in 2025 were pension benefits paid.

Disclosure on the net DBO liability (Pursuant to EAR 12 and IPSAS 39)

EAR 12:

31.12.2024 31.12.2024 DBO 2,054,582 2,183,174 PA -1,463,03624 -1,545,920 Net DBO liability 591,546 637,254

IPSAS 39:

31.12.2025 31.12.2024 (a) Current service cost - - (b) Interest revenue or expense 14,848 19,071 (c) Remeasurements of the net defined benefit liability (asset), showing separately: - -

24 Difference of € 753 compared to bank balance shown under point 2.8 above, relates to credit interest received on the bank account on 31.12.2025 that was not accrued due to immateriality.

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31.12.2025 31.12.2024 (i) The return on plan assets, excluding amounts included in interest in (b). -14,817 -3,755 (ii) Actuarial gains and losses arising from changes in demographic assumptions 134,248 50,746

(iii) Actuarial gains and losses arising from changes in financial assumptions -179,966 16,643

(iv) Changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in (b). An entity shall also disclose how it determined the maximum economic benefit available, i.e., whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both.

- -

(d) Past service cost and gains and losses arising from settlements. As permitted by paragraph 102, past service cost and gains and losses arising from settlements need not be distinguished if they occur together.

- -

(e) The effect of changes in foreign exchange rates. - - (f) Contributions to the plan, showing separately those by the employer and by plan participants. - -

(g) Payments from the plan, showing separately the amount paid in respect of any settlements. - -

(h) The effects of public sector combinations and disposals. - - Total -45,688 82,704

2.10. Pre-financing received from consolidated entities

The total net amount of € 1.6M, relates to the following:

EU Entity Net pre-

financing open Agreement name and short description

European Commission (DG ENEST) 917,709 EaP25II: Fighting organised crime in the EaP region - Phase 2. The European Union Agency for Law Enforcement Training (CEPOL) 468,722 EUROMED POLICE26VI, WB PaCT27II, TOPCOP28II: All linked to

agreements from CEPOL with DG ENEST.

European Commission (FPI)209,897 SIRIUSIII: International Digital Cooperation - Cross border access to electronic evidence - Phase 3.

Total 1,596,329

2.11. Other long-term liabilities

Type of liability 31.12.2025 31.12.2024

Local staff pension fund 104,117 104,117 Leasing liability on vehicles 52,317 17,499 Total 156,434 121,616

25 Eastern Partnership. 26 Enhance institutional capacity to protect EU neighbours’ citizens against transnational serious and organised crimes. 27 Western Balkan Partnership against Crime and Terrorism. 28 Training and operational partnership against organised crime.

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Local staff pension fund

The DBO liability in relation to staff members employed under a Dutch contract of employment between 01.07.1999 and 31.12.2014 reduced to zero whereas Europol, in early 2024, settled the insurance contract covering all remaining DBO entitlements. As a result, now just over € 104K on PA can be considered a surplus. This € 104K is expected to be settled in 2027 at the earliest, due to:

Reaching an agreement with the Dutch Tax Authorities;

Assuring a proper refund of the excess pension contributions paid (previously generating tax rebates on net salaries to be paid) back to former participants;

A procurement procedure is to be run to assure Dutch Income Tax compliant payments of net refunds and tax deductions;

Securing the required personal and financial details of all former Local Staff members, to be able to make the settlement payments.

Disclosure on the net DBO liability (Pursuant to EAR 12)

31.12.2025 31.12.2024 DBO - - PA -104,117 -104,117 Net DBO liability -104,117 -104,117

Leasing liability

See points 1.4.3. and 2.1. above.

2.12. Provisions for risks and charges

Based on an assessment of the ongoing litigation cases, there were no provisions for risks and charges necessary as at 31 December 2025.

CURRENT LIABILITIES

2.13. Financial Liabilities

The total amount of € 36,818, relates to the short-term leasing liability for vehicles (2024 € 129,375).

As mentioned under point 2.1 above, the decrease compared to 2024 is the result of Europol terminating two finance lease contracts in 2025.

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2.14. Current payables

31.12.2025 31.12.2024 Accounts payable to Creditors 816,437 800,496 Accounts payable to Member States 206,761 680,155 Accounts payable to Non-Member States 19,000 - Accounts payable to Public Bodies2,475 - Accounts payable to Staff - -13,560 Invoices / credit notes / cost claims pending verification -988,795 -2,013,455 Total 55,878 -546,36429

2.15. Sundry payables 31.12.2025 31.12.2024

Pre-financing liability with non-consolidated entities - 124,095 Intangible and tangible fixed assets – goods received30 107,893 360,639 Returned payments 56731 27,796 Total 108,460 512,530

2.16. Other payables

31.12.2025 31.12.2024 Accrued charges32 5,743,780 5,208,816 Accrued charges with consolidated entities 232,320 183,697 Accrual for untaken annual leave at year-end 3,051,697 3,189,357 Deferred income 1,190 48,000 Total 9,028,987 8,629,870

The total amount for accrued charges with consolidated entities can be broken down as follows:

EU Entity Description of charge Amount

European Commission (DG SCIC) Management Board meeting interpretation costs 140,000

European Commission (DG OP) Publication costs 41,243

Translation Centre of Bodies of the EU Translation costs for reports and litigation case files. 26,208

European Commission (DG PMO) Salary management and staff permit (laissez-passer) costs 24,869

Total 232,320

Regarding the accrual for untaken annual leave, according to the EU Staff Regulation (Annex V, Article 4), if a person at the time of leaving the service has not used their annual leave, they shall be paid compensation equal to one

29 Actual total was a positive amount of € 1,541. However, due to an amount of € 547,905 included as pending eligibility (cost claims) from a consolidated entity (see point 2.17 below), the total shows as negative. 30 Fixed Assets received in 2025, pending receipt and payment of relevant invoices. 31 This represents one travel reimbursement payment, returned due to issues with the beneficiary’s bank. It was returned too late to be paid again before 2026. 32 Payments effected in 2026 relating to goods/services delivered in 2025 and expensed (not capitalised) and bank credit interest for quarter 4.

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thirtieth of their monthly remuneration for each leave day due to them. Therefore, the calculation (based on average salary rates) for untaken annual leave has been recognised as an accrued charge.

The amount for deferred income, relates to an overpayment made by the Dutch Tax Authorities on the VAT claim for quarter 3, that will be offset from the settlement for quarter 4 expected in quarter 1 of 2026.

2.17. Accounts payable with consolidated EU entities

The total amount relates to the net short-term balances of pre-financing received, including the surplus from the European Union contribution, broken down as follows:

Description 31.12.2025 31.12.2024 Surplus from European Union contribution33 2,463,528 3,450,520 EaP Region Contribution Agreement34 - 618,241 EaPII Region Contribution Agreement458,855 450,000 SIRIUSII Contribution Agreement35 - 237,628 SIRIUSIII Contribution Agreement104,948 400,202 Service Level Agreements with EUIPO 236,773 19,440 PERCI Contribution Agreement 1,230,509 620,000 Service Level agreements with CEPOL 310,204 303,538 Other Accounts payable - 547,905 Total 4,804,817 6,647,475

Details on the agreements mentioned in the able above can be found under within the implementation of the budget section of these accounts, starting from page 42 below.

3. NOTES TO THE STATEMENT OF FINANCIAL PERFORMANCE Europol’s financial statements are prepared on an accrual-basis by which transactions are recorded in the period to which they relate. The result for the year using this basis is indicated in the Statement of Financial Performance. However, Europol uses a modified cash accounting method for preparing the budget result. Using this method means only payments made and revenue received in the year, as well as the carry-over of appropriations to the following year, are recorded. All differences between the statement of financial performance and the budget result can be found in the reconciliation on page 41.

3.1. Revenue

The revenue has been split between non-exchange and exchange transactions in accordance with EU Accounting Rules 4 and 17.

The difference between the revenue in the budget result and the statement of financial performance of € 2.7M, is broken down as follows:

33This is the budget result (see page 52). 34 Agreement expired 31/12/2024, with the final cost claim and repayment of the pre-financing surplus processed in 2025. 35 See footnote 34.

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Description Difference New pre-financing received36 3,770,099 Reversal of cut-offs 2024 3,005,121 Cashed balance sheet recovery orders issued in 20251,655,756Cashed budgetary recovery orders issued before 2025 1,963 Exchange rate gains -179 Uncashed recovery orders booked to revenue -7,024 Cut-offs 2025 -2,424,513 Pre-financing received in previous years and closed in 2025 -3,257,830

Total 2,743,393

3.2. Expenditure

A total of just under € 20M is included in the statement of financial performance relating to expenditure made from budgetary commitments carried over from 2024. This is not included in the budget result 2025, as it relates to the implementation of the European Union contribution 2024. However, details of this implementation can be found in the budget implementation section of these accounts on pages 49 (table) and 55 (notes).

Operational

The total amount of expenses (including accruals and deferrals) amounted to € 59.7M broken down as follows:

DescriptionAmount Maintenance of hardware and software 18,623,632 ICT External Service Provision 17,975,119 Grants (incl. ATLAS € 1,331,675) 7,933,320 Meetings 3,894,929 Deployments 3,575,858 Missions 3,382,973 Telecommunications costs 1,185,083 External expertise 994,830 Training 876,452 Research and development 354,846 EPCC 307,307 WEB services, publications, audio visuals and equipment 305,996 Expertise training for third parties 197,516 Heads of Europol National Units 82,015 Decryption platform 1,334 Total 59,691,209

The difference of € 8.5M between the € 59.7M expenditure detailed in the table above and the result in the statement of financial performance of € 51.2M, is due to the adjustment required for the internally-generated intangible assets in order to correctly reduce the expenses for consultants that worked on projects considered eligible to be capitalised or expected to be capitalised (under construction).

36 Includes budget surplus 2025.

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Staff

These expenses contain personnel-related expenses such as salaries, allowances, social security contributions and other welfare expenses.

All salary calculations resulting in the total staff expenses included in the statement of financial performance of Europol, are outsourced to the Office for administration and payment of individual entitlements (also known as the Paymaster's Office - PMO) which is a central office of the European Commission audited by the European Court of Auditors.

The main (€ 7.8M) adjustment made to the staff-related costs in the statement of financial performance, relates to the internally generated intangible assets due to the capitalised and expected to be capitalised (under construction) staff costs.

Finance expenses

This amount relates to interest on late payments (€ 990), interest on leasing (€ 7.2K) and bank charges (€ 37).

Fixed asset-related

These expenses contain the charged depreciation of tangible (€ 10.7M) and amortisation of intangible (€ 10.5M) fixed assets. The latter relates almost exclusively to the internally-generated intangible assets. Additionally, these expenses include a total amount of € 15.4K for amounts written-off due to the disposals of tangible fixed assets (see point 2.1. above).

Expenses with consolidated EU entities

The expenses with consolidated EU entities (including accruals and deferrals) can be broken down as follows:

Entity Description of expense Amount

European Commission HR37 European School, HR system, training and other staff- related services 5,111,090

European Commission DIGIT38 and BUDG Financial system (ABAC) fees, Cloud services and Treasury Management services 1,282,797

European Commission JRC39Decryption Platform running costs and media- monitoring costs 1,230,358

European Commission PMO40 Administrative charges (salaries) and staff permit costs (laissez-passer) 727,486

European Commission SCIC41Interpretation services 648,125 Eurojust SIRIUSIII Contribution Agreement 446,882 Translation Centre for EU Bodies Translation services 135,353 European Commission OP42 Publications, distribution and storage 74,664 European Food Safety AuthorityPermanent secretariat costs 65,910 European External Action Service Liaison Office in Washington DC 41,546

37 Human Resources and Security 38 Informatics 39 Joint Research Centre 40 Paymaster’s Office 41 Interpretation 42 Publications Office

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Entity Description of expense Amount European School of Administration (via European Commission) Training courses 18,355

Council of the European Union Rental of office space 15,297

European Parliament Inter-institutional contract for Green Public Procurement helpdesk -20343

Total 9,797,659

Other administrative and IT expenses

The total amount of € 10.7M can be broken down as follows:

Description of expense Amount Experts and related expenditure 8,874,546 Office supplies and maintenance 1,107,828 Recruitment241,446 Legal 232,290 Training 83,750 Transport 77,661 Communications and publications 40,352 Insurance (other than building) 29,434 Total 10,687,308

4. NOTES TO THE CASH FLOW STATEMENT

Cash flow information is used to provide a basis for assessing the ability of Europol to generate cash and cash equivalents, and its needs to utilise those cash flows.

The cash flow statement is prepared using the indirect method. This means that the economic result of the financial year (statement of financial performance) is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of revenue or expense associated with investing cash flows.

The cash flow statement presented, reports on cash flows during the period classified by operating and investing activities.

4.1. Operating activities

Operating activities are the activities of Europol that are not investing activities. These are the majority of the activities performed. The amount shown for other non-cash movements under this activity, relates to the decrease to the financial liability for the short-term finance lease (see point 2.13. above) on tangible fixed assets.

43 Minus amount due to an estimated accrual 2024, reversed in 2025.

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4.2. Investing activities

Investing activities are the acquisition and disposal of intangible and tangible fixed assets and of other investments, which are not, included in cash equivalents. The objective is to show the real investments made by Europol.

4.3. Employee benefits

This relates to the increase in the employee benefits liability and the adjustments to demographic and financial remeasurements (see point 2.9. above).

5. CONTINGENT ASSETS AND LIABILITIES AND OTHER SIGNIFICANT DISCLOSURES

5.1. Contingent assets

Europol had no contingent assets to disclose as at 31 December 2025.

5.2. Contingent liabilities

Based on an assessment of the outstanding litigation cases as at 31 December 2025, Europol discloses a total amount € 125K as contingent liabilities, representing four cases for estimated damages and legal costs.

5.3. Other significant disclosures

5.3.1. Services-in-kind

In accordance with EU Accounting rule 17, Europol discloses its free use of its office buildings (including parking facilities) during the year 2025, offered by the Host State. The total amount disclosed for the year 2025 is:

Building Amount Offered until Headquarters 17,932,047 01/03/2031 Temporary satellite 1,737,146 31/12/2026 Total 19,669,193

These amounts are based on the original leasing agreements with the Host State and have been subjected to indexation accordingly.

5.3.2. Operating leases

In accordance with EU Accounting rule 8 (IPSAS 13), Europol hereby discloses its total future minimum lease payments under non-cancellable operating lease agreements:

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Description Minimum lease payments Total <1 year 1-5 years >5 years IT materials and other equipment 8,756 - - 8,756 Buildings 263,968 - - 263,968 Total 272,724 - - 272,724

The amount for buildings, relates to the rental agreement for the Europol Data Centre Recovery Site.

5.3.3. Remaining net RAL (Reste à Liquider)

The total amount of budgetary commitments carried over to 2026 after deducting all eligible expenses for 2025, amounted to € 21.7M.

5.3.4. Other contractual commitments

Europol’s contractual obligations as at 31 December 2025 not covered by the RAL (see point 5.3.2. above), totals € 16.1M. This calculation considers contracts up to the earliest date possible to end the contract and possible penalty costs.

6. FINANCIAL INSTRUMENTS

EU Accounting Rule 11 influences the financial risk management disclosures for financial assets and liabilities as follows:

Credit risk

This requires an analysis of the credit quality of financial assets (relevant only to loans, cash and cash equivalents), the changes in the impairment allowance, and age analysis of exchange receivables. For Europol this means:

Cash and cash equivalents: Europol only has one bank account held for the Europol Pension Fund (as Europol’s funds are held with the Central Treasury Services of the European Commission). The bank used for this balance is Banque et Caisse d’Epargne de l’Etat (BCEE), which is considered one of the safest banks globally, holding exceptionally high credit ratings (Aa1 by Moody’s, AA+ by S&P). As a 100% state-owned, systemically important institution in Luxembourg, it boasts strong capitalisation and ranks among the top-rated retail banks in the Eurozone.

Europol discloses its analysis of the age of exchange receivables as follows:

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31 December 2025 Not past due Past due 0-

30 days

Past due 31- 90 days

Past due 91 days-1

year

Past due > 1 year

Total

Receivables from third parties 145 - - - 405,427 405,572 Receivables from staff44414,157 45,213 56,345 384 46,007 562,107 Funds held with central treasury service of EC 32,043,718 - - - - 32,043,718

Receivables from consolidated entities - - - - - -

Receivables for other refunds 2,969 - - - - 2,969 Total 32,460,989 45,213 56,345 384 451,435 33,014,366

The amount overdue for >1 year for receivables from third parties, relates to the insolvency proceedings mentioned under point 2.4. above.

Liquidity risk

This requires an analysis of the maturity for payables, borrowings and financial guarantee contracts. For Europol this relates only to the long-term liability for the local staff pension fund (see point 2.11 above). The total amount of € 104K is classed with a maturity period of 1-5 years.

Market risk

This requires an analysis of the foreign currency exposure of financial assets/liabilities and of the interest rate risk for bonds. However, for Europol (relating only to the financial assets and liabilities) there was no foreign currency exposure as at 31 December 2025, as all open amounts were in Euro.

7. CHANGES TO ACCOUNTING RULES

The following provides details regarding the application of new and amended EARs:

New EARs which are effective for annual periods beginning on or after 1 January 2025

On 12 December 2025 the Accounting Officer of the European Commission adopted a targeted amendment of EAR 1 ‘Financial Statements’. The amendment, which is effective for reporting periods beginning on or after 1 January 2025, introduced changes to the guidance on the Segment Report. As Europol is not obliged to, and does not prepare, a Segment Report, the amendment has no impact on these annual accounts.

New EAR adopted but not yet effective at 31 December 2025

EAR 8 (revised 2025)

On 15 April 2025 the Accounting Officer of the European Commission adopted the revised EAR 8 ‘Leases’, which is effective for accounting periods beginning on or after 1 January 2027. The revised EAR 8 has been updated in line with IPSAS 43 ‘Leases’ (including the amendment ‘Concessionary Leases and Other Arrangements Conveying Rights over Assets’). The main change as compared to the current EAR 8 is the introduction of a right-of-use recognition and measurement model, which requires lessees to recognise all leases, including concessionary leases, on the balance

44 Salary-related debts (for example overpaid allowances) and mission/salary advances.

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sheet, unless the short-term or low-value exemption applies. The current distinction of leases as either operating leases or finance leases, with only the latter recognised on the balance sheet, will no longer be applicable. For lessors, the revised EAR 8 largely carries forward the existing accounting requirements, with additional guidance and clarifications. Consequently, the initial application of the revised EAR 8 is expected to result in more leases being recognised on the balance sheet, with a corresponding increase in right-of-use assets and lease liabilities. The impact of the revised EAR 8, including on concessionary leases and other relevant arrangements, will continue to be assessed over the 2026 calendar year prior to the 1 January 2027 effective date.

EAR 1 (revised 2025)

On 15 April 2025 the Accounting Officer of the European Commission adopted the amended EAR 1 ‘Financial Statements’, which is effective for accounting periods beginning on or after 1 January 2027. The objective of the amendment is to ensure a consistent classification of all borrowings within financing activities. Under the current EAR 1 borrowings related to leases, the acquisition of property, plant and equipment, and back-to-back operations are classified within operating activities. Under the revised EAR 1, financing activities will include all activities that result in changes on the size and composition of borrowings, without the above exceptions. Consequently, the initial application of the revised EAR 1 is expected to result in cash flows relating to the principal portion of lease liabilities [if applicable: and liabilities for buildings bought on credit] to be classified within financing activities rather than operating activities. The impact of the revised EAR 1 will continue to be assessed over the 2026 calendar year prior to the 1 January 2027 effective date.

8. RELATED PARTY DISCLOSURE

In accordance with EU Accounting Rule 15, Europol discloses its related parties as its key management personnel. Key management personnel are the directorate members (top management) of Europol. The total remuneration of the directorate members and the number of individuals, on a full-time equivalent basis, are provided for in the following table:

Position Grade Number of Individuals Total remuneration Executive Director AD16 1 263,519 Deputy Executive Director AD15 245 412,098 Deputy Executive Director AD14 146 313,858

Total remuneration 2025 989,475 9. EVENTS AFTER THE REPORTING DATE

Following the submission of the provisional accounts 2025, the Accounting Officer of Europol was made aware of the outcome of one litigation case affecting the total amount of the disclosed contingent liabilities mentioned under point 5.2 above. This outcome reduces the total amount of contingent liabilities by € 50K.

45 Increased from 1 to 2 from May 2025. 46 Decreased from 2 to 1 from May 2025.

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10. RECONCILIATION BETWEEN STATEMENT OF FINANCIAL PERFORMANCE AND BUDGET RESULT

The difference between the budgetary result and the statement of financial performance is explained as follows:

Description Amount Economic result (Statement of Financial Performance) 2025 12,386,869 Accruals/deferrals 2025 4,105,433 Accruals/deferrals reversed from 2024 -2,335,441 Adjustment for 2024 carry-over appropriations assigned revenue 10,684,559 Adjustment to employee benefit liability -132,182 Cancellation of unused payment appropriations from 2024 1,264,983 Cashed balance sheet recovery orders issued in 202547 1,655,756 Cashed revenue recovery orders issued before 2025 1,963 Cancelled invoice from 2024 -405 Depreciation and amortisation of fixed assets 21,199,454 Fixed Asset acquisitions (excluding unpaid amounts at 31.12.2025) -13,190,691 Internally-generated fixed assets -16,300,207 Leasing correction 1,013 Open pre-financing paid in 2025 -9,815,593 Open pre-financing received in 2025 3,770,099 Pre-financing received surpluses paid back during 2025 -970,977 Payment appropriations carried over to 2026 -33,157,247 Payments 2025 in Statement of Financial Performance 2024 -824,027 Payments made in 2025 from 2026 budget 961,064 Payments made from carry-over 2024 19,977,030 Pre-financing paid in 2024 and cleared in 2025 6,653,006 Pre-financing received before 2025 and cleared in 2025 -3,494,438 Uncashed revenue recovery orders issued in 2025 -7,024 Unpaid invoices at 31.12.2025 15,102 Value reductions48 (impact of the year) 15,428 Total = Budget result 2025 2,463,528

47 Classed as revenue in the budget result, but booked to the balance sheet rather than the statement of financial performance. For example, grant-related pre-financing claims. 48 Amounts written-off via Fixed Asset disposals.

Europol Public Information

Final Annual Accounts of Europol 2025

42

BUDGET IMPLEMENTATION

Eu ro

po l

P u

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43

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ia tio

ns to

C 8

fu nd

s.

Eu ro

po l

P u

b lic

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n

Fi na

l A nn

ua l A

cc ou

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2 02

5 47

In

te rn

al a

ss ig

ne d

re ve

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ca rr

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un d

so ur

ce C

5

CA

PA

Bu dg

et C

A Co

m m

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ts

20 25

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te

CA N

ot

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25

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PA

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r t o

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11

S ta

ff in

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69 6,

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To ta

l T itl

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69 6,

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69 6,

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A- 20

Re

nt al

o f b

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te d

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%

52 ,3

10

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Ad

m in

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tiv e

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rm at

io n

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no lo

gy

95 ,0

49

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49

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-

95 ,0

49

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49

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A- 22

M

ov ab

le p

ro pe

rt y

an d

as so

cia te

d co

st s

1, 18

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-

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re

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To ta

l T itl

e 2

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71 %

52

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B3

-0

O pe

ra tio

ns

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90 3

73 %

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23 4

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73 %

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B3 -1

O

pe ra

tio na

l i nf

or m

at io

n te

ch no

lo gy

47

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ts

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96 3

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To ta

l T itl

e 3

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23 4

1, 48

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48 6,

84 8

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-

To ta

l

2, 15

7, 61

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15 5,

37 6

10 0%

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23 4

2, 36

3, 78

2 2,

30 9,

23 7

98 %

52

,3 10

Eu ro

po l

P u

b lic

I n

fo rm

at io

n

Fi na

l A nn

ua l A

cc ou

nt s o

f E ur

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5 48

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a ss

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0

Ca rr

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er

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bu

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m m

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ts

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te

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20

25

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Ca

rr ie

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o 20

26

A- 11

00

Ba sic

sa la

rie s

- 5,

47 8,

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A- 11

84

Pe ns

io ns

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er E

ur op

ol co

nv en

tio n

1, 54

5, 94

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59 5,

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27 2,

90 3

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13

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1,

46 3,

03 6

To ta

l T itl

e 1

1, 54

5, 94

0 5,

52 7,

56 2

7, 07

3, 50

2 5,

75 1,

16 7

81 %

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61 0,

46 6

79 %

1,

46 3,

03 6

To ta

l T itl

e 2

- -

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-%

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-

B3 -6

00

O pe

ra tio

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xp en

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re re

la te

d to

su

bs id

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ra nt

s*

3, 62

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2, 39

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2, 18

3, 19

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00

O pe

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1, 79

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3 To

ta l T

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5 To

ta l

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32 0,

77 7

6, 89

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11

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1 *D

et ai

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in es

B 3-

60 0

an d

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00 re

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d to

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er

Bu dg

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Ne w

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ta bl

ish ed

Bu

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Ac tu

al

bu dg

et 2

02 5

Co m

m itm

en ts

20

25

Ra te

Pa

ym en

ts

20 25

Ra

te

Ca rr

ie d

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r t o

20 26

EU

IP O

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ud

11 ,1

91

80 ,0

00

91 ,1

91

91 ,1

91

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91

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10

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10

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8 95

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01 8

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81 3,

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23

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3 PE

RC I-I

CT

1, 24

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9,

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9 SI

RI US

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33

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39

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39 3,

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SI RI

US P

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3

1, 20

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7 98

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%

88 4,

21 6

74 %

31

6, 39

1 Ho

riz on

2 02

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NF IN

IT Y

22 5,

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22 5,

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RL IG

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36 ,2

88

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24

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1 EM

PA CT

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n Pa

rt ne

rs hi

p 76

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0 57

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82 2,

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EM PA

CT -

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hi p

2 1,

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00 0

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97 7,

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6 CE

PO L E

UR OM

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86 ,7

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28

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0 CE

PO L T

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O P2

37

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37 7,

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96 %

81

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%

29 5,

33 1

CE PO

L W BP

AC T2

31

5, 92

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31 5,

92 2

30 0,

92 2

95 %

11

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20 0,

70 5

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77 4,

83 7

1, 36

3, 85

2 8,

13 8,

68 9

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1, 69

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%

4, 16

3, 44

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%

3, 97

5, 24

5

Eu ro

po l

P u

b lic

I n

fo rm

at io

n

Fi na

l A nn

ua l A

cc ou

nt s o

f E ur

op ol

2 02

5 49

AP PR

O PR

IA TI

O NS

C AR

RI ED

O VE

R 20

24 -2

02 5

- f un

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C 853

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y Ov

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fro m

2 02

4 Pa

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ts

20 25

Ra

te

PA N

ot

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Ra

te P

A No

t U se

d A-

11

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em pl

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14 ,4

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So

cio m

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l i nf

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ru ct

ur e

85 ,5

13

71 ,0

31

83 %

14

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%

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ai ni

ng

56 ,6

57

55 ,2

38

97 %

1,

41 9

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A- 15

O

th er

st af

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at ed

e xp

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tu re

84

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1, 93

9 92

%

67 ,2

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En

te rt

ai nm

en t a

nd re

pr es

en ta

tio n

ex pe

ns es

26

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23

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88

%

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%

To ta

l T itl

e 1

1, 03

2, 31

1 93

6, 83

5 91

%

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75

9%

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Re

nt al

o f b

ui ld

in gs

a nd

a ss

oc ia

te d

co st

s 2,

90 8,

09 8

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4 96

%

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A- 21

Ad

m in

ist ra

tiv e

in fo

rm at

io n

te ch

no lo

gy

70 ,5

79

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59

94 %

3,

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6%

A- 22

M

ov ab

le p

ro pe

rt y

an d

as so

cia te

d co

st s

57 1,

19 2

54 1,

53 3

95 %

29

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23

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en t a

dm in

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tiv e

ex pe

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re

15 3,

69 4

99 ,2

60

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54

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%

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st al

ch ar

ge s a

nd te

le co

m m

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41 %

7,

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59 %

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25

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y ex

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24

6, 42

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6 89

%

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06

11 %

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96 2,

83 9

3, 71

3, 97

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%

24 8,

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pe ra

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81 2,

96 4

2, 34

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%

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17 %

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nf or

m at

io n

te ch

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gy

13 ,1

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62

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37

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co m

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n co

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or o

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l a ct

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12

59 %

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41

%

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8,

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l U ni

ts

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ts (D

A)

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ta l T

itl e

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94

%

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l N DA

21

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19

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94

%

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53

T ab

le in

clu de

s t he

ca rr

y- ov

er o

f P A

fo r N

DA a

nd e

xc lu

de s t

he ca

rr y-

ov er

o f C

A re

la te

d to

D A

(G ra

nt s)

.

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po l

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b lic

I n

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at io

n

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l A nn

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cc ou

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f E ur

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2 02

5 50

AP PR

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RI ED

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R 20

25 -2

02 6

Co m

m itm

en t

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op ria

tio ns

Pa

ym en

t Ap

pr op

ria tio

ns

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so ur

ce C

1 - E

ur op

ea n

Un io

n co

nt rib

ut io

n (N

DA ) t

o Fu

nd so

ur ce

C 8

- 25

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Fu nd

so ur

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4 –

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rn al

a ss

ig ne

d re

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e (N

DA ) t

o Fu

nd so

ur ce

C 8

- 13

,7 50

Fu nd

so ur

ce C

5 - I

nt er

na l a

ss ig

ne d

re ve

nu e

(N DA

) t o

Fu nd

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ce C

8 -

52 ,3

10

Fu nd

so ur

ce C

4 - I

nt er

na l a

ss ig

ne d

re ve

nu e

(N DA

/D A)

to F

un d

so ur

ce C

5 1,

52 9,

34 3

2, 25

9, 09

7

Fu nd

so ur

ce R

0 –

Ex te

rn al

a ss

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d re

ve nu

e an

d ex

pe nd

itu re

(N DA

) t o

Fu nd

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ce R

0 5,

43 8,

28 1

5, 43

8, 28

1

6,

96 7,

62 4

33 ,1

57 ,2

47

Eu ro

po l

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b lic

I n

fo rm

at io

n

Fi na

l A nn

ua l A

cc ou

nt s o

f E ur

op ol

2 02

5 51

BU DG

ET T

RA NS

FE RS

In iti

al b

ud ge

t 20

25

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di ng

Bu

dg et

Tr

an sf

er

Bu dg

et C

A 20

25

Co m

m itm

en ts

20

25

A- 11

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af f i

n ac

tiv e

em pl

oy m

en t

13 0,

68 1,

00 0

-4 96

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-4

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12

5, 64

2, 77

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5, 64

0, 17

1 A-

13

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m ed

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nf ra

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ct ur

e 1,

28 0,

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75

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34 7

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ng

25 8,

61 3

- 20

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re

10 ,2

77 ,8

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29 ,6

70

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79

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te rt

ai nm

en t a

nd re

pr es

en ta

tio n

ex pe

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10

4, 20

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28 ,0

16

13 2,

21 6

13 0,

41 6

To ta

l T itl

e 1

14 2,

60 1,

81 3

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13

7, 22

7, 79

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7, 21

8, 02

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20

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al o

f b ui

ld in

gs a

nd a

ss oc

ia te

d co

st s

9, 17

2, 60

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9, 40

0, 67

6 9,

40 0,

38 9

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m in

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tiv e

in fo

rm at

io n

te ch

no lo

gy

1, 21

8, 27

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1, 14

7, 16

6 1,

14 7,

16 6

A- 22

M

ov ab

le p

ro pe

rt y

an d

as so

cia te

d co

st s

87 9,

20 0

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04 ,0

08

47 5,

19 2

46 2,

00 5

A- 23

Cu

rr en

t a dm

in ist

ra tiv

e ex

pe nd

itu re

83

1, 90

0 -

42 3,

43 1

1, 25

5, 33

1 1,

20 3,

97 5

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Po

st al

ch ar

ge s a

nd te

le co

m m

un ica

tio ns

70

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-

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56 ,5

00

55 ,8

61

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at ut

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re

77 8,

00 0

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6, 86

1 76

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9 76

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9 To

ta l T

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96 ,0

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17

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68 ,3

75

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46

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pe ra

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l i nf

or m

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n te

ch no

lo gy

53

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59 8,

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99 ,0

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51

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m m

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tio n

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s f or

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ct iv

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1,

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co nd

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ts (O

pe ra

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l) 7,

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B3 -4

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ni ts

16

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99

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itl e

3 91

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24

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l

24 7,

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5

Europol Public Information

52 Final Annual Accounts of Europol 2025

BUDGET RESULT

2025 2024 REVENUE European Union contribution, cashed 233,467,103 217,722,400 Other revenue, cashed 9,164,260 14,437,672 TOTAL REVENUE (a) 242,631,363 232,160,072 EXPENDITURE Title 1: Staff Payments current year 141,581,768 129,520,137 Appropriations carried over to next year 3,406,838 3,274,930 Title 2: Administrative Payments current year 8,613,304 9,008,189 Appropriations carried over to next year 4,726,497 4,140,860 Title 3: Operational Payments current year 68,764,973 67,736,898 Appropriations carried over to next year 25,023,911 24,510,782 TOTAL EXPENDITURE (b) 252,117,291 238,191,795 RESULT FOR THE FINANCIAL YEAR (a-b) -9,485,928 -6,031,723 Cancellation of unused PA carried over from the previous year 1,264,983 1,715,169 Adjustment for carry-over from the previous year – assigned revenue 10,684,559 7,767,303 Exchange rate differences -86 -229 FINAL BUDGET RESULT 2,463,528 3,450,520

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11. NOTES ON THE BUDGET IMPLEMENTATION

11.1. Revenue

On 10 December 2024, the budget 2025 amounting to € 247.3M of CA and € 246M of PA was adopted by the Europol Management Board. The budget was decreased in December 2025 by € 11.8M CA and € 12.6M PA, following the late adoption of the Legislative Financial Statement (LFS) for Anti-Migrant Smuggling (AMS)54. The result was € 233.5M of PA, representing the amount of funds needed in 2025 as the main financial source of revenue (European Union contribution) under fund source IC1, which was fully established and cashed by the end of the year.

An amount of € 2.7M was established as internal assigned revenue (fund source IC4/IC41) of which € 2.3M was also cashed (received). This cashed revenue was linked to expenditure budget items and the outstanding amount (uncashed recovery orders) of € 474K was carried over to 202655.

External assigned revenue (fund source IR1/IR11) was amended for an amount of € 7.6M, relating to various agreements with the European Commission and other agencies and for an amount of € 5.5M relating to the contribution to Europol from the Kingdom of Denmark56 for the budget year 2025, which was fully cashed.

Also included in the revenue cashed under fund source IR1/ IR11, was an amount of € 49K relating to the Europol Pension fund.

11.2. Expenditure

In order to measure budget performance, several key performance indicators (KPIs) directly linked to the Europol Work Plan 2025, were set at the beginning of the year.

Budget performance was measured based on implementation (commitments and payments) against budget.

Minimum 95% commitment implementation rate for budget 2025 (C1); Maximum 5% cancellation of PA carried-over from 2024 (C8); Maximum value of carried over per Title: 10% in Title 1, 20% in Title 2 and 30% in Title 3.

The final outcome of the KPIs for 2025 was as follows:

The implementation of CA budget 2025 was 100% o € 235.3M, which was € 15.2M more than 2024. The cancelled CA for NDA amounting to € 286K was not used and was incorporated in the final budget result. The overall PA rate (which takes into account the budget 2025 related to PA of € 233.5M) was 89% or € 206.9M,

which was 1% less or € 12.1M more than the same period in 2024.

54 Ref. EDOC# 1518403 Amending Budget III 2025 - Proposal for adjustment of the Europol Budget 2025 due to the late adoption of the LFS-AMS - Cover Note and Ref. EDOC# 1518427 Amending Budget III 2025 - Proposal for adjustment of the Europol Budget 2025 due to the late adoption of the LFS-AMS – Accounts. 55 Out of total, € 405K (IC41) relates to the grant pre-financing paid to the Agency for European Integration and Economic Development, which was declared insolvent in 2022. Europol’s claim was accepted by the Commercial Court of Vienna in 2022, but the outcome and likelihood of this claim being settled remains unclear. 56 Following the application of the Europol Regulation on 1 May 2017, Denmark is regarded as a third country with respect to Europol. This is a consequence of the application of the Protocol (no 22) annexed to the TFEU on the position of Denmark, under which the Kingdom of Denmark does not take part in the adoption of measures pursuant to Title V of Part Three of the TFEU and such measures are not binding upon nor applicable in Denmark. The Agreement on Operational and Strategic Cooperation between the Kingdom of Denmark and Europol (“Denmark agreement”) was signed on 29 April 2017 with the purpose to establish cooperative relations.

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The PA for DA grants amounting to € 0.9M were not implemented and therefore lapsed at the year-end and were incorporated in the final budget result.

The implementation rate of the PA budget from 2024 (fund source C8) reached 94.0%: an amount of € 1.3M was not used and lapsed.

In the sections below, an explanation is provided regarding the implementation of the budget within different fund sources amounting to a total of € 281.2M CA in 2025.

11.2.1. Implementation of European Union contribution (fund source C1)

As previously mentioned, apart from budget chapter 39 (Grants) included under Title 3, all other appropriations are non-differentiated (NDA), meaning that the CA and PA were of the same amount and complied with the principle of annuality (of an annual nature).

Title 1 – Staff-related expenditure

The budget under Title 1 amounted to € 137.2M with an implementation rate for commitments of 100% (€ 12.2M more than 2024) and for payments of 99% (€ 11.3M more than 2024).

An amount of € 9.8K of the budget remained unused and lapsed.

€ 1.9M was carried over to 2026 to cover for existing commitments, which represented 1% of the budget under Title 1.

Title 2 – Other administrative expenditure

The budget under Title 2 amounted to € 13M with an implementation rate of 100% (€ 0.2M more than 2024) and for payments of 65% (€ 0.4M less than 2024). An amount of € 65.5K of the budget remained unused and lapsed.

In this area, the payment implementation for building-related expenditure is slower as it requires the involvement of (sub-) contractors before the Host State can issue invoices. This results in high amounts carried over each year.

€ 4.5M was carried over to 2026 to cover existing commitments, which represented 35% of the budget under Title 2.

Title 3 – Operational activities

The CA Budget under Title 3 amounted to € 85M, with a rate of 100% (€ 2.9M more than 2024) and a payment rate of 76% (€ 12.1M more than 2024). As mentioned above, part of Title 3 is DA, therefore the payment rate takes into account the budget PA, which was € 83.1M in 2025. Uncommitted budget for NDA of € 210K and€ 0.9M not used for payments for DA, lapsed under this Title.

An overall amount of € 18.9M (only NDA, excluding Grants) was carried over to 2026, representing 25.5% of the total NDA Budget in Title 3 (€ 74.3M).

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11.2.2. Implementation of assigned revenue (fund sources C4, C5, R0)

Internal Assigned Revenue (fund sources C4, C5)

There is a distinction between funds established in 2025 (fund source C4) and funds carried over from 2024 (fund source C5):

C4: This type of revenue relates to refunds and other revenue, such as repayments, tax reimbursements, revenue from third parties, unspent pre-financing by Member States etc. During the year 2025, an overall amount of € 2.3M was established and inscribed to the budget C4. € 0.7M (or 32.7%) was implemented in the areas of EMPACT (€ 0.4M) and OTF (€ 0.3M), but nothing was paid. An amount of € 1.5M of CA and € 2.3M of PA were carried over to fund source C5, in order to be implemented in 2025. In addition, the open commitments of € 13.5K were carried over as C8 funds.

C5: The C5 budget relates to unused assigned revenue from the previous year (under C4 funds). Appropriations carried over from 2024, amounting to € 2.2M, were mainly in areas of basic salaries (€ 0.7M) and Grants (€ 1.3M). The implementation of CA came to € 2.2M or 100%. Payment implementation reached 98% and € 52K remained unpaid at the end of the year and was carried over to fund source C8 in 2026.

External Assigned Revenue (fund source R0)

With regard to the implementation of external assigned revenue (fund source R0), there is a distinction between the funds that were established in 2025 (e.g., new agreements) and the funds from before 2025 for which the implementation continued in the year. Part of the funds included in fund source R0 refer to grants which are usually committed and spent within a multi-annual period. The amount carried over in respect of R0, also includes uncommitted amounts to be used in future years.

External assigned revenue included in the budgetary accounts came to € 15.2M, of which € 8.3M was carried over from 2024 and the remaining € 6.9M was established and cashed in 2025. The commitment rate came to 76% and the payment rate to 64%. The available appropriations of € 5.4M were carried over to 2026.

The external assigned revenue was implemented for the following activities:

Title 1: Following the agreement between Europol and Denmark, a contribution amounting to € 5.5M was received in 2025 and was fully implemented, while the budget for the Pensions under the Europol Convention had limited implementation and the available amount of € 1.5M CA was were carried over to 2026.

Title 3: The actual budget 2025 was € 8.1M of which € 6.8M was carried over from 2024 and the rest was cashed during the year for the service level agreement with EUIPO (€ 1M), grant H2020 Starlight (€ 0.2M) and settlements for the closure of the contribution agreements EaP and SIRIUS. At the end of December, the committed budget for all agreements was € 5.8M or 72% and the payments reached € 4.2M or 51%. The available budget (amounting to € 4M) was carried over to 2026 for the continuation of the implementation, together with € 1.7M open commitments carried over to 2026.

11.2.3. Implementation of appropriations carried over 2024-2025 (fund source C8) The carry-over of PA to 2025 for NDA came to a total of € 21.2M to cover existing commitments established during 2024. The final implementation rate was 94% or € 20M. The cancelation rate came to 6%. A total of € 1.3M was not used and was therefore incorporated in the final budget result.

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The unused funds mainly related to the following:

€ 95K for Title 1, which was 9% of the amount carried over under this Title (€ 1M) - mainly related to other external services and interim services.

€ 249K for Title 2, which represented 6% of the total amount carried over under this Title (€ 4M) - mainly related to other building related expenditure, water and energy costs, legal expenses and MB meetings and WGs.

€ 921K for Title 3, which was 6% of the amount carried over under Title 3 (€ 16.2M) - mainly related to ICT expenses, meetings and missions.

11.2.4. Appropriations carried over 2025-2026 With regard to the carry-over of appropriations from 2025 to 2026, there is a distinction between CA and PA carried over in each fund source. All appropriations were carried over in accordance with Article 12 of the Europol Financial Regulation.

European Union contribution 2025 (fund source C1 to C8)

An amount of € 25.4M of PA (NDA only) were automatically carried over to 2026 from fund source C1 to C8 covering commitments made during 2025. This represents 11.3% of the PA budget for NDA of € 224.6M. Out of the € 25.4M carried over:

€ 1.9M concerned Title 1 (Staff), which was 1% of the total budget PA in Title 1 (€ 137.2M), mostly relating to other external Services, supplementary clerical and interim services, training of staff and medical services.

€ 4.5M concerned Title 2 (Administrative Expenditure), which was 34% of the total budget PA in Title 2

(€ 13.1M), mostly relating to the building and utilities-related expenditure, Security equipment and services, the Management Board activities, cleaning and other external consultancies.

€ 18.9M concerned Title 3 (Operational Expenditure) of NDA, which 25.5% of the total NDA Budget in Title 3

(€ 74.3M), mostly relating to ICT operational expenditure and other operational activities. Internal assigned revenue (fund source C5 to C8)

An amount of € 52K was automatically carried over to 2026 from fund source C5 to C8 in Title 2 relating to the open commitments from 2025.

Internal assigned revenue (fund sources C4 to C5)

An amount of € 1.5M of CA and € 2.3M of PA under fund source C4 were carried over to fund source C5 to be used for the implementation in 2026.

An amount of € 14K was automatically carried over to 2026 from fund source C4 to C8 in Title 2 relating to the open commitments from 2025.

External assigned revenue (fund source R0 to R0)

An amount of € 5.4M for external assigned revenue was carried over to 2026 in order to cover € 1.7M of open commitments carried over from 2025, and the reminder of € 3.6M is available for new commitments.

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The carried over appropriations to 2026 related to:

€ 1.5M - Europol Pension Fund; € 1.4M - contribution agreement for EMPACT EaP2; € 0.3M - contribution agreement for SIRIUS phase3; € 8K - grant agreements related to Horizon 2020; € 0.2M - service level agreement for EUIPO IP Crime; € 0.8M - service level agreements with CEPOL; € 1.2M - contribution agreement for PERCI.

11.3. Budget transfers Throughout the year, a total number of 55 transfers for fund source C1 were made, for a total amount of almost € 19M or 8% of the budget. In addition to this amount, a total of € 11.8M CA/ € 12.6M PA was amended in December 2025 due to the late adoption of the LFS for the Anti-Migrant Smuggling (AMS).

All transfers were approved by the Executive Director in accordance with Article 26(1) of the Financial Regulation applicable to Europol, except one which was also approved by the Management Board in accordance with Article 26(2) of the Financial Regulation applicable to Europol57.

11.4. Budget result The overall budget result (surplus) for the financial year 2025 came to € 2.5M which was € 1M less than 2024. The surplus rate came to 1%, which was well below the maximum 5% threshold for cancellation of total CA C1 and PA C8.

The surplus includes the following:

€ 0.3M of not committed and lapsed CA relating to the European Union contribution, for NDA in the 2025 budget;

€ 0.9M of not used PA relating to grants, for DA in the 2025 budget;

€ 1.3M of not used PA, carried over from 2024 to 2025, which were not used and lapsed;

The exchange rate difference in 2025 was a loss of € 86.

57 Ref. EDOC#1518403 Amending Budget III 2025 - Proposal for adjustment of the Europol Budget 2025 due to the late adoption of the LFS AMS - Cover Note and EDOC-#1518427-v1-Amending Budget III 2025 - Proposal for adjustment of the Europol Budget 2025 due to the late adoption of the LFS-AMS – Accounts.