Element and non element XML to multidimensional dictionary

I got the following XML code, which is variable. This XML must be converted into a multidimensional dictionary.

<?xml version='1.0' encoding='UTF-8' standalone='no'?>
<root>
    <functie>create-jounalentry</functie>
    <klantid>506</klantid>
    <dagboek>1300</dagboek>
    <datum>1/21/2014</datum>
    <omschrijving>Blaat B.V., SXS1000549</omschrijving>
    <factuurnummer>SXS1000549</factuurnummer>
    <regel>
        <grootboeknr>1300</grootboeknr>
        <omschrijving></omschrijving>
        <debit>121</debit>
        <credit>0</credit>
    </regel>
</root>

I use the follwing code for a standard XML code, which works great. But it does not work with the extra layer "". The elements are variable, so I can not select on "", because I don't know its value in the real code.

// Parsing XML to array
XElement aValues = XElement.Parse(sMessage);
var oValues = aValues.Descendants().ToDictionary(x => x.Name.LocalName, x => (object)x.Value);

I can read the above as oValues["functie"] etc..

Is it possible to read the extra layer in the same dictionary as oValues["regel"]["grootboeknr"] etc.?

Thanks in advance!