RGS chart of accounts

RGS code BVasVio: cost: investment property…

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

Get started All English guides

✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

The short answer

RGS group BVasVio contains 4 accounts (0204010 to 0204030) and belongs in the Dutch annual accounts under Tangible fixed assets not used in the business operations. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	BVasVio
Main group	Investment property (BVas)
Accounts	4
Account numbers	0204010 to 0204030
Normal balance	debit and credit
Line item in the annual accounts	Tangible fixed assets not used in the business operations
Type	assets

The accounts in RGS group BVasVio

BVasVio includes in RGS 3.8, among others, Cost: investment property under development and Current cost: investment property under development. All 4 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
0204010	BVasVioVvp	Cost: investment property under development	Debit	Basic, Sole proprietorship/vof option
0204015	BVasVioAkp	Current cost: investment property under development	Debit	Basic, Sole proprietorship/vof option
0204020	BVasVioCae	Accumulated depreciation and impairment	Credit	Basic, Sole proprietorship/vof option
0204030	BVasVioCuh	Cumulative revaluations	Debit	Basic, Sole proprietorship/vof option

How this group ends up on the balance sheet

Jaarrekening.io maps BVasVio by default to the line item Tangible fixed assets not used in the business operations. 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 Investment property (BVas).

Posting to these accounts

Of the 4 accounts in BVasVio, 3 have a normal debit balance and 1 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.

For fixed assets, the purchase price sits on the account for the acquisition or production cost and the depreciation separately on the account for accumulated depreciation. If you buy an asset of 10.000 euro and write off 2.000 euro in the first year, 10.000 euro is debited to the purchase price and 2.000 euro credited to the depreciation; the book value on the balance sheet is 8.000 euro.

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 BVasVio a debit or credit account?

The accounts of BVasVio 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 BVasVio belong to?

Jaarrekening.io maps BVasVio by default to Tangible fixed assets not used in the business operations. You can change that per account during your review.

Which account numbers belong to BVasVio?

In the RGS MKB scheme 0204010 to 0204030.

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.

Get started