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To gain insight into the financial position of the VvE, a “financial overview” (the annual accounts) is drawn up every year with all the assets and liabilities of the VvE. The annual result is the balance of the “operating account”.
Every year, the board and / or the manager is accountable for the financial management (and policy) of the VvE during the meeting of owners.
In addition, the board and / or the manager draws up a budget for the coming year. The budget is the starting point for determining the amount that the owner must pay.
This is an advance and is generally collected monthly. This amount is better known as the monthly HOA contribution.