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.

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Good to know
The charges statement is a legal obligation. A landlord who does not provide one cannot claim any supplement, even if actual expenses exceed provisions.

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.

Key considerations

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Warning
In co-ownership, the property manager provides the statement to the owner, who must isolate the tenant-recoverable portion. The landlord cannot simply forward the full property manager statement.