RGS code BLasSak: principal: mortgages from…
RGS group BLasSak 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 BLasSak contains 8 accounts (0805010 to 0805045) and belongs in the Dutch annual accounts under Debts to credit institutions. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BLasSak |
| Main group | Non-current liabilities (BLas) |
| Accounts | 8 |
| Account numbers | 0805010 to 0805045 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Debts to credit institutions |
| Type | liabilities |
The accounts in RGS group BLasSak
BLasSak includes in RGS 3.8, among others, Principal: mortgages from credit institutions (non-current) and Cumulative repayments: mortgages from credit institutions (non-current). All 8 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0805010 | BLasSakHvl | Principal: mortgages from credit institutions (non-current) | Credit | Basic, Sole proprietorship/vof option |
| 0805015 | BLasSakCla | Cumulative repayments: mortgages from credit institutions (non-current) | Debit | Basic, Sole proprietorship/vof option |
| 0805020 | BLasSakFvl | Principal: financing from credit institutions (non-current) | Credit | Basic, Sole proprietorship/vof option |
| 0805025 | BLasSakFca | Cumulative repayments: financing from credit institutions (non-current) | Debit | Basic, Sole proprietorship/vof option |
| 0805030 | BLasSakLvl | Principal: loans from credit institutions (non-current) | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 0805035 | BLasSakLca | Cumulative repayments: loans from credit institutions (non-current) | Debit | Basic, Sole proprietorship/vof option, ZZP |
| 0805040 | BLasSakOvl | Principal: other debts to credit institutions (non-current) | Credit | Basic, Sole proprietorship/vof option |
| 0805045 | BLasSakOca | Cumulative repayments: other debts to credit institutions (non-current) | Debit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BLasSak by default to the line item Debts to credit institutions. 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 Non-current liabilities (BLas).
Posting to these accounts
Of the 8 accounts in BLasSak, 4 have a normal debit balance and 4 a normal credit balance. By scheme option: 8× Basic, 8× Sole proprietorship/vof option, 2× ZZP. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.
Sources
Frequently asked questions
Is BLasSak a debit or credit account?
The accounts of BLasSak are in RGS 3.8 normally on the debit and credit side (this differs per account, see the table).
Which annual accounts line item does BLasSak belong to?
Jaarrekening.io maps BLasSak by default to Debts to credit institutions. You can change that per account during your review.
Which account numbers belong to BLasSak?
In the RGS MKB scheme 0805010 to 0805045.
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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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