RGS chart of accounts

RGS code BLimKru: deposits in transit, clearing…

RGS group BLimKru in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group BLimKru contains 5 accounts (1003010 to 1003040) and belongs in the Dutch annual accounts under Cash and cash equivalents. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	BLimKru
Main group	Cash and cash equivalents (BLim)
Accounts	5
Account numbers	1003010 to 1003040
Normal balance	debit
Line item in the annual accounts	Cash and cash equivalents
Type	assets

The accounts in RGS group BLimKru

BLimKru includes in RGS 3.8, among others, Deposits in transit, clearing items and Safe clearing account. All 5 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1003010	BLimKruSto	Deposits in transit, clearing items	Debit	Basic, Sole proprietorship/vof option, ZZP
1003015	BLimKruKlu	Safe clearing account	Debit	Basic, Sole proprietorship/vof option
1003020	BLimKruPib	Card (PIN) payments, clearing items	Debit	Basic, Sole proprietorship/vof option
1003030	BLimKruCra	Credit card settlement, clearing items	Debit	Basic, Sole proprietorship/vof option
1003040	BLimKruWec	Bills of exchange and cheques, clearing items	Debit	Basic, Sole proprietorship/vof option

How this group ends up on the balance sheet

Jaarrekening.io maps BLimKru by default to the line item Cash and cash equivalents. 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 Cash and cash equivalents (BLim).

Posting to these accounts

Of the 5 accounts in BLimKru, 5 have a normal debit balance and 0 a normal credit balance. By scheme option: 5× Basic, 5× Sole proprietorship/vof option, 1× ZZP. An entry on the other side reduces the balance.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BLimKru a debit or credit account?

The accounts of BLimKru are in RGS 3.8 normally on the debit side.

Which annual accounts line item does BLimKru belong to?

Jaarrekening.io maps BLimKru by default to Cash and cash equivalents. You can change that per account during your review.

Which account numbers belong to BLimKru?

In the RGS MKB scheme 1003010 to 1003040.

RGS codes →What is RGS? →

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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