<?xml version="1.0" encoding="UTF-8" standalone="yes" ?>
<!--
  This file is part of the RGS taxonomy
  Intellectual Property State of the Netherlands
  Version 20251210.a
  Released by the Dutch SBR Programme
  Release date Mon July 21 22:45:07 2025
-->
<link:linkbase
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:gen="http://xbrl.org/2008/generic"
	xmlns:rgs="http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension"
	xmlns:jenv-bw2-dim="http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-axes"
	xmlns:jenv-bw2-dm="http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-domains"
	xmlns:jenv-bw2-i="http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-data"
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xsi:schemaLocation="
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension ../../../../2022/xbrl/rgs-syntax-extension.xsd
		http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-axes http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-axes.xsd
		http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-domains http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-domains.xsd
		http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-data http://www.nltaxonomie.nl/nt20/jenv/20251210.a/dictionary/jenv-bw2-data.xsd
	">
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	<link:roleRef xlink:type="simple" roleURI="urn:kvk:linkrole:notes-consolidated-financial-assets-accumulated-revaluations" xlink:href="http://www.nltaxonomie.nl/nt20/kvk/20251210.a/dictionary/kvk-linkroles.xsd#kvk-lr_NotesConsolidatedFinancialAssetsAccumulatedRevaluations"/>
	<link:arcroleRef xlink:type="simple" arcroleURI="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" xlink:href="../../../../2022/xbrl/rgs-arcroles.xsd#rgs_mapping"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaDioCuhAir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaDioCuhAir"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaDioCuhDvd_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaDioCuhDvd"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVogCuh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVogCuh"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaAndCuhHer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaAndCuhHer"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuh"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuhHer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuhHer"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuhAir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuhAir"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuhDvd_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuhDvd"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuhAfh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuhAfh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaVopCuhOvm_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaVopCuhOvm"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaOveCuhDen_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaOveCuhDen"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaOveCuhOvm_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaOveCuhOvm"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaOveCuhDvd_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaOveCuhDvd"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaNvmCuh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaNvmCuh"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaNvmCuhAir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaNvmCuhAir"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BFvaNvmCuhOvm_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BFvaNvmCuhOvm"/>
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				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:source>BFva???Cuh*</rgs:source>
			</rgs:primary>
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