In view of a better comprehension of the current bad situation of the municipal finances, the evolution of the expenses of the Belgian municipalities has been investigated. Although the attention is focussed on a descriptive analysis, some explanatory indications are also given by analysing the expenses in functionof the number of inhabitants and of the geographical situation (i.c. belonging to the Flemish, Walloon or Brussels region). Special attention was given to the evaluation of the potential inffoence of the amalgamation of the municipalities, which in 1976 reduced their number from 2359 to 596. The global municipal expenses have increased by circa 25 % (in real terms). The pattern of expenditures (i.e. the relative share of the different earmarks) remained fairly stable. There was a positive - although not rectilinear, and important exceptions exist - correlation between the population number and the level of expenses. The number of inhabitants also infiuences the destination of the revenues in a significantway. The amalgamation process seems to have only an indirect repercussion on the expenses, particularly by the change in the spreading of the municipalities over the different categories. Especially the remarkable and relevant inter-regional differentiation of the expenses - W alloon municipalities spend more money per inhabitant and following other priorities - needs further research.