With the introduction of the Decree on Extracurricular Care and Activities (BOA), the landscape of extracurricular care is undergoing a complete revolution in which local authorities are faced with the task of setting up a care and leisure offer for schoolchildren together with all kinds of partners from 2026 at the latest. This study examines the financial needs related to this BOA decree. The study aims to present an in-depth analysis of the funding flows and the use of AS IS funds, and also to identify the implications of the TO BE situation. The study will start by collecting financial data through the accounts filed with ABB and the VLaams Subsidieregister. Relevant data from the relevant administrations will also be used.   Exploratory interviews will be conducted with 7 municipalities to explore the field and identify all key determinants to be taken into account in drawing the sample.

In a second phase, an in-depth case study will be conducted at 10 municipalities chosen in consultation with the steering committee.  The aim here is to gain further insights into the supply, organisation and financing of out-of-school care and activities. Special attention was paid to the internal cooperation with the youth, culture, leisure and sports departments and with external partners. It also focused on whether and how the directing function was shaped today. More specifically, the following interlocutors were contacted: the BOA manager, the alderman responsible, the financial department, the administrative manager of the relevant departments with which the municipality cooperates internally in the context of extracurricular activities (youth, culture, leisure and sports), the management of schools in the municipality that also provide childcare, the external partners/care companies involved in BOA. Besides taking stock of the how the situation is today, the interviews also focus on how the situation will change, the directing role and how the municipality plans to set up funding in the future.