The answer for also showing the 0 values was: The answer was made by "drch", and I thank him a lot for this! :)
SUM(IIF(IsNULL(f.bedrag), 0, f.bedrag)) AS bedrag
There where a lot of other things wrong too, this is the full query:
SELECT c.omschrijving as Omschrijving, SUM(IIF(IsNULL(f.bedrag), 0, f.bedrag)) AS bedrag, l.maximumBedrag as maximumBedrag
FROM ((Categorie c LEFT OUTER JOIN
Financien f ON f.categorieId = c.id) LEFT OUTER JOIN
Limiet l ON l.categorieId = c.id)
WHERE (f.inkomstOfUitgave IS NULL) OR
(f.inkomstOfUitgave = 1)
GROUP BY c.id, f.categorieId, c.omschrijving, l.maximumBedrag