In Belgium
The charges statement is a landlord obligation when service charges are paid via provisions (not flat rate). It must be provided annually, detailing actual expenses post by post.
Content. Each expense item: water, common electricity, lift, maintenance, building insurance, property manager fees.
Supporting documents. The tenant can request original invoices and statements.
Reconciliation. If actual expenses exceed provisions, the tenant pays the difference. If provisions exceed expenses, the landlord refunds.
Practical example
Sarah rents in Ghent with 110 EUR/month provisions (1,320 EUR/year). Statement shows actual charges of 1,180 EUR. Provisions exceed expenses — Sarah gets 140 EUR refund. Provisions adjusted to 100 EUR/month.