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In order to gain insight into the financial position of the VvE, a "financial statement" (the annual accounts) is drawn up each year with all the assets and debts of the VvE . The annual result is the balance of the "operating account".
Every year, the board and/or the administrator are accountable for the financial management (and policy) of the VvE during the meeting of owners.
In addition, the board and/or the administrator draw up a budget for the coming year. The budget is the starting point for determining the amount the owner has to pay.
This is an advance and is generally collected monthly. This amount is better known as the monthly VvE contribution.