RGS chart of accounts

RGS code WBedAlk: general costs, other costs

RGS group WBedAlk in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group WBedAlk contains 4 accounts (4215010 up to and including 4215099) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WBedAlk
Main group	Other operating expenses (WBed)
Accounts	4
Account numbers	4215010 up to and including 4215099
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedAlk

WBedAlk in RGS 3.8 includes, among others, General costs, other costs and Costs self-employed entrepreneur. All 4 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4215010	WBedAlkOal	General costs, other costs	Debit	Basic, EZ/VOF option, ZZP
4215015	WBedAlkKzo	Costs self-employed entrepreneur	Debit	EZ/VOF option, ZZP
4215020	WBedAlkDak	Recharged costs, other costs	Credit	Basic, EZ/VOF option
4215099	WBedAlkDfw	Recharged / transfer due to functional classification, other costs	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedAlk by default to the item 9. Other operating expenses. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Other operating expenses (WBed).

Posting to these accounts

Of the 4 accounts in WBedAlk, 2 normally have a debit balance and 2 a credit balance. Per scheme option: 3× Basic, 4× EZ/VOF option, 2× ZZP. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is WBedAlk a debit or credit account?

The accounts of WBedAlk normally have a debit and credit balance in RGS 3.8 (this differs per account, see the table).

Which item of the Dutch annual accounts does WBedAlk belong to?

By default, Jaarrekening.io assigns WBedAlk to 9. Other operating expenses. When reviewing, you can change that per account.

Which account numbers belong to WBedAlk?

In the RGS MKB scheme 4215010 up to and including 4215099.

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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