RGS code BSchSag: debt to group company 1
RGS group BSchSag 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 BSchSag contains 5 accounts (1208110 to 1208150) and belongs in the Dutch annual accounts under Debts to group companies. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchSag |
| Main group | Current liabilities (BSch) |
| Accounts | 5 |
| Account numbers | 1208110 to 1208150 |
| Normal balance | credit |
| Line item in the annual accounts | Debts to group companies |
| Type | liabilities |
The accounts in RGS group BSchSag
BSchSag includes in RGS 3.8, among others, Debt to group company 1 and Debt to group company 2. All 5 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1208110 | BSchSagSg1 | Debt to group company 1 | Credit | Basic |
| 1208120 | BSchSagSg2 | Debt to group company 2 | Credit | Basic |
| 1208130 | BSchSagSg3 | Debt to group company 3 | Credit | Basic |
| 1208140 | BSchSagSg4 | Debt to group company 4 | Credit | Basic |
| 1208150 | BSchSagSg5 | Debt to group company 5 | Credit | Basic |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchSag by default to the line item Debts to group companies. 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 Current liabilities (BSch).
Posting to these accounts
Of the 5 accounts in BSchSag, 0 have a normal debit balance and 5 a normal credit balance. By scheme option: 5× Basic. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchSag a debit or credit account?
The accounts of BSchSag are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchSag belong to?
Jaarrekening.io maps BSchSag by default to Debts to group companies. You can change that per account during your review.
Which account numbers belong to BSchSag?
In the RGS MKB scheme 1208110 to 1208150.
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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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