Create an RGS brugstaat from your annual figures

What you upload

• Annual accounts as a PDF, or a scan or photo (PNG, JPG).
• Trial balance as Excel (.xlsx) or CSV, comma or semicolon separated.
• Up to 12 files at once: max 4 MB per file, 2 MB per Excel file, 12 MB total.
• An optional short note, for example about a current account with the parent company.

How the mapping works

1. An AI model reads your documents and proposes an RGS 3.5 code for each ledger line. A code that does not exist in RGS 3.5 is refused. A level-3 code gets a warning, because Nextens does not link every level-3 code to a page.
2. You see the proposal grouped as assets, liabilities and equity, and the profit and loss account, with the post name and your own ledger description. Lines the proposal is unsure about are flagged check. You can show the RGS codes and edit them.
3. Lowkey checks that the balance sheet balances and shows the result. If you upload the annual accounts and a trial balance together, Lowkey also checks that they tie. If they do not tie, you cannot download yet.
4. You choose Nextens or AFAS and download the file.

Appropriation of result

The file contains the balance sheet after appropriation of the year's result. Lowkey books the result of the financial year to the other reserves, so assets equal equity plus liabilities. The profit and loss account travels along as a separate statement; Nextens derives the profit from it, so the result counts once.

What you download

Both files follow the brugstaat format with RGS version 3.5. AFAS Fiscaal truncates decimals on import. Lowkey therefore rounds the AFAS file to whole euros and books the rounding difference to the other reserves, so the balance sheet still balances. If there is no other-reserves line, Lowkey does not produce an AFAS file and you pay nothing.

Importing into Nextens

We ran these steps in a Nextens corporate income tax return.

1. Open a new, empty return and choose Import financial statement.
2. Choose No for clear existing data, and choose Closing balance only. This keeps the opening balances from last year in place.
3. Import the file once. A second import adds to the first in Nextens. To start over, create a new return.
4. Check on the balance sheet that the assets/liabilities difference is 0, and review the profit and loss account.

If rolled-forward lines from last year are already there, Nextens adds the closing balances as new lines next to the existing ones. The total is correct, but you see two sets of lines.

Importing into AFAS Fiscaal

Per the AFAS manual, you choose Vennootschap(pen) uitw., then Import C/F, select the .xml file and click Importeren. Then check the balance sheet totals. See the AFAS manual (Dutch).

Example (fictitious)

Voorbeeld B.V., financial year 2025. Names and amounts are made up.

Balance sheet balances after appropriation. Result (P&L): 10,000.00.

<?xml version="1.0" encoding="utf-8" ?>
<Root>
  <Header>
    <Timestamp>2026-01-15T10:00:00</Timestamp>
    <Version>2.0</Version>
    <FinancialYear>2025</FinancialYear>
    <FinancialYearStart>2025-01-01</FinancialYearStart>
    <FinancialYearEnd>2025-12-31</FinancialYearEnd>
    <CompanyName>Voorbeeld B.V.</CompanyName>
    <SoftwarePackage>Lowkey Automation</SoftwarePackage>
    <EmailaddressReceived>[email protected]</EmailaddressReceived>
    <RgsVersion>3.5</RgsVersion>
  </Header>
  <Record>
    <LedgerAccountId>1000</LedgerAccountId>
    <LedgerDescription>Bank</LedgerDescription>
    <RgsCode>BLimBanRba</RgsCode>
    <ClosingBalance>16000.00</ClosingBalance>
    <OpeningBalance>5000.00</OpeningBalance>
  </Record>
  <Record>
    <LedgerAccountId>1300</LedgerAccountId>
    <LedgerDescription>Debiteuren</LedgerDescription>
    <RgsCode>BVorDebHad</RgsCode>
    <ClosingBalance>2500.00</ClosingBalance>
    <OpeningBalance>1500.00</OpeningBalance>
  </Record>
  <Record>
    <LedgerAccountId>0500</LedgerAccountId>
    <LedgerDescription>Aandelenkapitaal</LedgerDescription>
    <RgsCode>BEivGokGea</RgsCode>
    <ClosingBalance>-100.00</ClosingBalance>
    <OpeningBalance>-100.00</OpeningBalance>
  </Record>
  <Record>
    <LedgerAccountId>0600</LedgerAccountId>
    <LedgerDescription>Overige reserves</LedgerDescription>
    <RgsCode>BEivOvrOrs</RgsCode>
    <ClosingBalance>-14000.00</ClosingBalance>
    <OpeningBalance>-4000.00</OpeningBalance>
  </Record>
  <Record>
    <LedgerAccountId>1600</LedgerAccountId>
    <LedgerDescription>Crediteuren</LedgerDescription>
    <RgsCode>BSchCreHac</RgsCode>
    <ClosingBalance>-4400.00</ClosingBalance>
    <OpeningBalance>-2400.00</OpeningBalance>
  </Record>
  <Record>
    <LedgerAccountId>8000</LedgerAccountId>
    <LedgerDescription>Omzet adviesdiensten</LedgerDescription>
    <RgsCode>WOmzNodOdh</RgsCode>
    <ClosingBalance>-15000.00</ClosingBalance>
  </Record>
  <Record>
    <LedgerAccountId>4000</LedgerAccountId>
    <LedgerDescription>Lonen</LedgerDescription>
    <RgsCode>WPerLesLon</RgsCode>
    <ClosingBalance>5000.00</ClosingBalance>
  </Record>
</Root>

Price

Your first file is free for your firm. You need a KvK (Dutch trade register) number and a business email address, no payment card.

After that you pay € 5 excl. VAT per file and save a payment card. If you already saved a card before taking your free file, you pay from the first file.

You only pay for a file Lowkey actually produces. If Lowkey refuses the file, for example because the balance sheet does not balance, you pay nothing.

If you download the same approved proposal for both Nextens and AFAS with a saved card, you pay once.

What Lowkey does not do

Lowkey does not file a return and does not give tax advice. Check the import file yourself against the adopted annual accounts.

Your data

Uploads are processed temporarily, in the EU. Your usage per file is collected monthly on your saved card. Read more about privacy and retention and how we handle data.