<?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 22:46:47 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-i="http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-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/jenv/20251210.b/dictionary/jenv-bw2-data http://www.nltaxonomie.nl/nt20/jenv/20251210.b/dictionary/jenv-bw2-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
	">
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaGooCuhAfh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaGooCuhAfh"/>
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		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaVoiCuhDeh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaVoiCuhDeh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaBouCuh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaBouCuh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaBouCuhBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaBouCuhBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaBouCuhHer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaBouCuhHer"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaBouCuhAfh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaBouCuhAfh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaBouCuhDeh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaBouCuhDeh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaOivCuh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaOivCuh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaOivCuhBeg_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaOivCuhBeg"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaOivCuhHer_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaOivCuhHer"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaOivCuhAfh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaOivCuhAfh"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaOivCuhDeh_loc" xlink:href="../dictionary/rgs-codes.xsd#rgs-i_BIvaOivCuhDeh"/>
		<rgs:datapoint xlink:type="resource" xlink:label="jenv-bw2-i_IntangibleAssetsAccumulatedRevaluations_dp" xlink:role="http://www.nltaxonomie.nl/rgs/2022/role/to_dts" id="jenv-bw2-i_IntangibleAssetsAccumulatedRevaluations_dp">
			<rgs:primary rgs:qname="jenv-bw2-i:IntangibleAssetsAccumulatedRevaluations">
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:BasisOfPreparationAxis"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:ClassesOfIntangibleAssetsAxis" member="jenv-bw2-dm:IntangibleAssetsMember"/>
				<rgs:explicitDimension rgs:qname="jenv-bw2-dim:FinancialStatementsTypeAxis" member="jenv-bw2-dm:SeparateMember"/>
				<rgs:source>BIva???Cuh*</rgs:source>
			</rgs:primary>
		</rgs:datapoint>
		<gen:arc xlink:type="arc" xlink:from="rgs-i_BIvaKouCuh_loc" xlink:to="jenv-bw2-i_IntangibleAssetsAccumulatedRevaluations_dp" xlink:arcrole="http://www.nltaxonomie.nl/rgs/2022/arcrole/mapping" order="1"/>
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