<?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.b
  Released by the Dutch SBR Programme
  Release date Mon October 27 22:53:11 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.b/dictionary/rj-data"
	xmlns:jenv-bw2-dm="http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-domains"
	xmlns:jenv-bw2-dim="http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-axes"
	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.b/dictionary/rj-data http://www.nltaxonomie.nl/nt20/rj/20251210.b/dictionary/rj-data.xsd
		http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-domains http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-domains.xsd
		http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-axes http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-axes.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-receivables-trade-receivables" xlink:href="http://www.nltaxonomie.nl/nt20/kvk/20251210.b/dictionary/kvk-linkroles.xsd#kvk-lr_NotesReceivablesTradeReceivables"/>
	<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-receivables-trade-receivables">
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDeb_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDeb"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebHad_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebHad"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebHdi_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebHdi"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebHdb_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebHdb"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebTus_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebTus"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebVdd_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebVdd"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BVorDebVhd_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BVorDebVhd"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_TradeReceivablesGross_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_TradeReceivablesGross_dp">
			<rgs:primary rgs:qname="rj-i:TradeReceivablesGross">
				<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:SeparateMember"/>
				<rgs:source>=GROUP(BVorDeb*-BVorDebVdd-BVorDebVhd)</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDeb_loc" xlink:to="rj-i_TradeReceivablesGross_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHad_loc" xlink:to="rj-i_TradeReceivablesGross_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHdi_loc" xlink:to="rj-i_TradeReceivablesGross_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="3"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHdb_loc" xlink:to="rj-i_TradeReceivablesGross_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="4"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebTus_loc" xlink:to="rj-i_TradeReceivablesGross_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="5"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_TradeReceivablesNet_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_TradeReceivablesNet_dp">
			<rgs:primary rgs:qname="rj-i:TradeReceivablesNet">
				<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:SeparateMember"/>
				<rgs:source>BVorDeb*</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDeb_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHad_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHdi_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="3"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebVdd_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="4"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebHdb_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="5"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebTus_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="6"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebVhd_loc" xlink:to="rj-i_TradeReceivablesNet_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="7"/>
		<rgs:datapoint xlink:type="resource" xlink:label="rj-i_TradeReceivablesProvisionBadDebts_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="rj-i_TradeReceivablesProvisionBadDebts_dp">
			<rgs:primary rgs:qname="rj-i:TradeReceivablesProvisionBadDebts">
				<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:SeparateMember"/>
				<rgs:source>=GROUP(BVorDebVdd+BVorDebVhd)</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebVdd_loc" xlink:to="rj-i_TradeReceivablesProvisionBadDebts_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BVorDebVhd_loc" xlink:to="rj-i_TradeReceivablesProvisionBadDebts_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="2"/>
	</gen:link>
</link:linkbase>
