RGS code BSchSak: current account with credit…
RGS group BSchSak 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 BSchSak contains 6 accounts (1209030 to 1209035) and belongs in the Dutch annual accounts under Debts to credit institutions. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchSak |
| Main group | Current liabilities (BSch) |
| Accounts | 6 |
| Account numbers | 1209030 to 1209035 |
| Normal balance | credit |
| Line item in the annual accounts | Debts to credit institutions |
| Type | liabilities |
The accounts in RGS group BSchSak
BSchSak includes in RGS 3.8, among others, Current account with credit institutions, debts to credit institutions and Current account with credit institutions - Name A, debts to credit institutions. All 6 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1209030 | BSchSakRba | Current account with credit institutions, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1209031 | BSchSakRbb | Current account with credit institutions - Name A, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1209032 | BSchSakRbc | Current account with credit institutions - Name B, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1209033 | BSchSakRbd | Current account with credit institutions - Name C, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option |
| 1209034 | BSchSakRbe | Current account with credit institutions - Name D, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option |
| 1209035 | BSchSakRbf | Current account with credit institutions - Name E, debts to credit institutions | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchSak 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 Current liabilities (BSch).
Posting to these accounts
Of the 6 accounts in BSchSak, 0 have a normal debit balance and 6 a normal credit balance. By scheme option: 6× Basic, 6× Sole proprietorship/vof option, 3× ZZP. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchSak a debit or credit account?
The accounts of BSchSak are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchSak belong to?
Jaarrekening.io maps BSchSak by default to Debts to credit institutions. You can change that per account during your review.
Which account numbers belong to BSchSak?
In the RGS MKB scheme 1209030 to 1209035.
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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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