<?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 22:49:58 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:rj-i="http://www.nltaxonomie.nl/nt20/rj/20251210.a/dictionary/rj-data"
	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:rj-cp-i="http://www.nltaxonomie.nl/nt20/rj/20251210.a/dictionary/rj-cp-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/rj/20251210.a/dictionary/rj-data http://www.nltaxonomie.nl/nt20/rj/20251210.a/dictionary/rj-data.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/rj/20251210.a/dictionary/rj-cp-data http://www.nltaxonomie.nl/nt20/rj/20251210.a/dictionary/rj-cp-data.xsd
	">
	<link:roleRef xlink:type="simple" roleURI="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" xlink:href="../../../../2022/xbrl/rgs-arcroles.xsd#rgs_to_dts"/>
	<link:roleRef xlink:type="simple" roleURI="urn:kvk:linkrole:notes-consolidated-noncurrent-liabilities-other-amounts-breakdown" xlink:href="http://www.nltaxonomie.nl/nt20/kvk/20251210.a/dictionary/kvk-linkroles.xsd#kvk-lr_NotesConsolidatedNoncurrentLiabilitiesOtherAmountsBreakdown"/>
	<link:arcroleRef xlink:type="simple" arcroleURI="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" xlink:href="../../../../2022/xbrl/rgs-arcroles.xsd#rgs_mapping"/>
	<gen:link xlink:type="extended" xlink:role="urn:kvk:linkrole:notes-consolidated-noncurrent-liabilities-other-amounts-breakdown">
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclAllToe_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclAllToe"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclAllBir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclAllBir"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclAllOwv_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclAllOwv"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclCla_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclCla"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclClaBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclClaBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclClaAfl_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclClaAfl"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasAclClaAvp_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasAclClaAvp"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSag_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSag"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHoo_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHoo"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooAao_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooAao"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooSto_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooSto"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooBet_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooBet"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooBir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooBir"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooOmr_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooOmr"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagHooOvm_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagHooOvm"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagAfl_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagAfl"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagAflBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagAflBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagAflAfl_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagAflAfl"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagAflAvp_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagAflAvp"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSagAflTer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSagAflTer"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSap_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSap"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHoo_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHoo"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooAao_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooAao"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooSto_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooSto"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooBet_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooBet"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooBir_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooBir"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooOmr_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooOmr"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapHooOvm_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapHooOvm"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapAfl_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapAfl"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapAflBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapAflBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapAflAfl_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapAflAfl"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapAflAvp_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapAflAvp"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BLasSapAflTer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BLasSapAflTer"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp">
			<rgs:primary rgs:qname="rj-cp-i:SubordinatedLiabilitiesNoncurrent">
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:source>BLasAcl*</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAcl_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAll_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAllBeg_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="3"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAllToe_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="4"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAllOvs_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="5"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAllAvs_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="6"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasAclAllBir_loc" xlink:to="rj-cp-i_SubordinatedLiabilitiesNoncurrent_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="7"/>
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		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_LiabilitiesNoncurrentToParticipatingInterestsExerciseSignificantInfluence_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_LiabilitiesNoncurrentToParticipatingInterestsExerciseSignificantInfluence_dp">
			<rgs:primary rgs:qname="rj-i:LiabilitiesNoncurrentToParticipatingInterestsExerciseSignificantInfluence">
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:ConsolidatedMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis" member="jenv-bw2-dm:CommercialMember"/>
				<rgs:source>=GROUP(BLasSag*+BLasSap*)</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BLasSag_loc" xlink:to="rj-i_LiabilitiesNoncurrentToParticipatingInterestsExerciseSignificantInfluence_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
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