This toolkit aims to inform and raise awareness among Belgian public policy-makers on gender budgeting, a financial aspect of the gender mainstreaming approach that seeks to take into account the gender dimension in public expenditure; that is, to assess the (potential) impact of the amounts invested in public policies on the respective status of women and men in society. The guide refers to the theoretical framework and the principles underlying the gender-sensitive budgeting approach. It presents the legal framework and guidelines aimed at ensuring the effective implementation of gender budgeting and examines in detail the process of dossier and credit categorization, an instrument that will be used for the practical application of gender budgeting.