RGS code BEivOre: undistributed profit (retained…
RGS group BEivOre in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BEivOre contains 4 accounts (0506010 to 0506040) and belongs in the Dutch annual accounts under Unappropriated results. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BEivOre |
| Main group | Group assets - Equity - Capital (BEiv) |
| Accounts | 4 |
| Account numbers | 0506010 to 0506040 |
| Normal balance | credit |
| Line item in the annual accounts | Unappropriated results |
| Type | equity |
The accounts in RGS group BEivOre
BEivOre includes in RGS 3.8, among others, Undistributed profit (retained earnings) and Result for the financial year. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0506010 | BEivOreOvw | Undistributed profit (retained earnings) | Credit | Basic, Sole proprietorship/vof option, BV only |
| 0506020 | BEivOreRvh | Result for the financial year | Credit | Basic, Sole proprietorship/vof option, BV only |
| 0506030 | BEivOreVde | Proposed amount of dividend distributions to holders of equity instruments (classified as equity… | Credit | Basic, Sole proprietorship/vof option, BV only |
| 0506040 | BEivOreUpd | Preference dividend to be paid out, deducted from the result after tax | Credit | Basic, Sole proprietorship/vof option, BV only |
How this group ends up on the balance sheet
Jaarrekening.io maps BEivOre by default to the line item Unappropriated results. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Group assets - Equity - Capital (BEiv).
Posting to these accounts
Of the 4 accounts in BEivOre, 0 have a normal debit balance and 4 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option, 4× BV only. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BEivOre a debit or credit account?
The accounts of BEivOre are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BEivOre belong to?
Jaarrekening.io maps BEivOre by default to Unappropriated results. You can change that per account during your review.
Which account numbers belong to BEivOre?
In the RGS MKB scheme 0506010 to 0506040.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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