You also need to allow for the extra trub generated by BIAB, somewhere in the order of 4 litres overall should cover that.
I lose about 2 litres in the urn after whirlpooling, and about 2 in the fermenter, and I no chill and just pour the whole lot in the cube into the fermenter, so no loss there for my system.
When you say 23 litres, is that into the fermenter, or out of the fermenter at the end?
I am still working out my volumes in BIAB, and have possibly been using less water than I should, which I tend to think has been partly responsible for lower than expected starting gravities of my brews.
You might be surprised to find that you may only lose 0.5 litres/kg to grain if you are able to give the bag a really good squeeze (a good thick set of rubber gloves is a great help in this regard)
My advice would be to get as much water as you are able to into the pot initially, and get some out into a bucket while you are adding the grain so you don't spill any wort, then re-add any you are able to, noting how much volume it worked out to for future reference. With 9kg of grain, your efficiency will work out a bit less than it would with a lower grain bill of around 6kg.
Hope this helps and you have a great brew day,
Crundle