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      <link:roleType id="role-101" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-101">
        <link:definition>[1010] B1 - General information - Basis for Preparation</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:labelLink</link:usedOn>
        <link:usedOn>link:referenceLink</link:usedOn>
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      <link:roleType id="enum-99001" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99001">
        <link:definition>[99001] Enumeration - Basis for preparation</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99002" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99002">
        <link:definition>[99002] Enumeration - List of disclosures</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99003" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99003">
        <link:definition>[99003] Enumeration - Undertakings Legal Form</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99005" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99005">
        <link:definition>[99005] Enumeration - Type of number of employees</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-102" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-102">
        <link:definition>[1020] B1 - General information - List of subsidiaries</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-103" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-103">
        <link:definition>[1030] B1 - General information - List of sites</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-104" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-104">
        <link:definition>[1040] B2 - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-106" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-106">
        <link:definition>[1060] C1 - General information - Strategy: Business Model and Sustainability – Related Initiatives</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99007" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99007">
        <link:definition>[99007] Enumeration - Type of practice, policy and future initiative</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99008" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008">
        <link:definition>[99008] Enumeration - Sustainability issues addressed</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-107" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-107">
        <link:definition>[1045] C2 - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-128" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-128">
        <link:definition>[1280] B8 - Social - Workforce - General characteristics: type of contract</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-132" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-132">
        <link:definition>[1320] B9 - Social - Workforce - Health and safety</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType id="role-133" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-133">
        <link:definition>[1330] B10 - Social - Workforce - Remuneration, collective bargaining and training</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-134" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-134">
        <link:definition>[1340] C5 - Social - Additional (general) workforce characteristics</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-135" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-135">
        <link:definition>[1350] C6 - Social - Additional own workforce information - Human rights policies and processes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99009" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99009">
        <link:definition>[99009] Enumeration - Type of content covered by the code of conduct or human rights policy for its own workforce</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-136" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-136">
        <link:definition>[1360] C7 - Social - Severe negative human rights incidents</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="enum-99010" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99010">
        <link:definition>[99010] Enumeration - Basis for reporting</link:definition>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-141" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-141">
        <link:definition>[1410] Governance - Other and/or entity specific information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-137" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-137">
        <link:definition>[1370] B11 - Governance - Convictions and fines for corruption and bribery</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-138" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-138">
        <link:definition>[1380] C8 - Governance - Revenues derived from activities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-139" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-139">
        <link:definition>[1390] C8 - Governance - Exclusion from EU benchmarks</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-140" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-140">
        <link:definition>[1400] C9 - Governance - Gender diversity ratio in the governance body</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      </link:roleType>
      <link:roleType id="role-108" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-108">
        <link:definition>[1080] B3 - Environment - Total Energy Consumption</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-110" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-110">
        <link:definition>[1100] B3 - Environment - Estimated Greenhouse Gas Emissions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType id="role-109" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-109">
        <link:definition>[1090] B3 - Environment - Breakdown of energy consumption</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="role-124" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-124">
        <link:definition>[1240] C3 - Environment - Greenhouse Gas Emission Reduction Targets</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType id="role-125" roleURI="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/role/role-125">
        <link:definition>[1250] C3 - Environment - Disclosure of list of main actions the entity seeks to achieve its targets</link:definition>
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  <xs:element id="vsme_RevenueDerivedFromGas" name="RevenueDerivedFromGas" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_RevenueDerivedFromCultivationAndProductionOfTobacco" name="RevenueDerivedFromCultivationAndProductionOfTobacco" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_RevenueDerivedFromChemicalProduction" name="RevenueDerivedFromChemicalProduction" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:periodType="duration"/>
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  <xs:element id="vsme_TotalNumberOfSelfEmployedWorkersWithoutPersonnelThatAreWorkingExclusivelyForTheUndertaking" name="TotalNumberOfSelfEmployedWorkersWithoutPersonnelThatAreWorkingExclusivelyForTheUndertaking" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_TotalNumberOfTemporaryWorkersProvidedByUndertakingsPrimarilyEngagedInEmploymentActivities" name="TotalNumberOfTemporaryWorkersProvidedByUndertakingsPrimarilyEngagedInEmploymentActivities" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
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  <xs:element id="vsme_AverageNumberOfAnnualTrainingHoursPerOtherGenderEmployee" name="AverageNumberOfAnnualTrainingHoursPerOtherGenderEmployee" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="duration"/>
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  <xs:element id="vsme_NumberOfFatalitiesAsAResultOfWorkRelatedInjuriesAndWorkRelatedIllHealth" name="NumberOfFatalitiesAsAResultOfWorkRelatedInjuriesAndWorkRelatedIllHealth" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="duration"/>
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  <xs:element id="vsme_NumberOfOtherGenderEmployees" name="NumberOfOtherGenderEmployees" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
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  <xs:element id="vsme_NumberOfEmployeesForCountryOfEmploymentContract" name="NumberOfEmployeesForCountryOfEmploymentContract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
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  <xs:element id="vsme_GrossMarketBasedScope2GreenhouseGasEmissions" name="GrossMarketBasedScope2GreenhouseGasEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsItemType" xbrli:periodType="duration"/>
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  <xs:element id="vsme_TotalGrossLocationBasedScope1AndScope2GHGEmissions" name="TotalGrossLocationBasedScope1AndScope2GHGEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalGrossMarketBasedScope1AndScope2GHGEmissions" name="TotalGrossMarketBasedScope1AndScope2GHGEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalGrossLocationBasedGHGEmissions" name="TotalGrossLocationBasedGHGEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalGrossMarketBasedGHGEmissions" name="TotalGrossMarketBasedGHGEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_EnergyConsumptionFromSelfGeneratedElectricity" name="EnergyConsumptionFromSelfGeneratedElectricity" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:energyItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_EnergyConsumptionFromFuels" name="EnergyConsumptionFromFuels" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:energyItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_NumberOfRecordableWorkRelatedAccidentsInTheReportingPeriod" name="NumberOfRecordableWorkRelatedAccidentsInTheReportingPeriod" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_EmployeesReceivePayEqualOrAboveMinimumWageDeterminedByNationalLawOrCollectiveAgreement" name="EmployeesReceivePayEqualOrAboveMinimumWageDeterminedByNationalLawOrCollectiveAgreement" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_PercentageGapInPayBetweenFemaleAndMaleEmployees" name="PercentageGapInPayBetweenFemaleAndMaleEmployees" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:percentItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_GenderDiversityRatioInGovernanceBody" name="GenderDiversityRatioInGovernanceBody" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_PercentageOfEmployeesCoveredByCollectiveBargainingAgreements" name="PercentageOfEmployeesCoveredByCollectiveBargainingAgreements" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:percentItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_Scope1AndScope2GreenhouseGasEmissionsIntensityValueMarketBased" name="Scope1AndScope2GreenhouseGasEmissionsIntensityValueMarketBased" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsPerMonetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_Scope1AndScope2GreenhouseGasEmissionsIntensityValueLocationBased" name="Scope1AndScope2GreenhouseGasEmissionsIntensityValueLocationBased" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsPerMonetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalLocationBasedGreenhouseGasEmissionsIntensityValue" name="TotalLocationBasedGreenhouseGasEmissionsIntensityValue" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsPerMonetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalMarketBasedGreenhouseGasEmissionsIntensityValue" name="TotalMarketBasedGreenhouseGasEmissionsIntensityValue" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:ghgEmissionsPerMonetaryItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_NumberOfTemporaryContractEmployees" name="NumberOfTemporaryContractEmployees" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NumberOfEmployeesForTypeOfContractAbstract" name="NumberOfEmployeesForTypeOfContractAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NumberOfEmployeesForCountryOfEmploymentContractLineItems" name="NumberOfEmployeesForCountryOfEmploymentContractLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NumberOfEmployeesForCountryOfEmploymentContractAbstract" name="NumberOfEmployeesForCountryOfEmploymentContractAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_EmployeesTurnoverAbstract" name="EmployeesTurnoverAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WorkforceHealthAndSafetyAbstract" name="WorkforceHealthAndSafetyAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AdditionalWorkforceHealthAndSafetyAbstract" name="AdditionalWorkforceHealthAndSafetyAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NumberOfEmployeesByGenderAbstract" name="NumberOfEmployeesByGenderAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NumberOfAnnualTrainingHoursPerEmployeeAbstract" name="NumberOfAnnualTrainingHoursPerEmployeeAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AdditionalOwnWorkforceInformationHumanRightsPoliciesAndProcessesAbstract" name="AdditionalOwnWorkforceInformationHumanRightsPoliciesAndProcessesAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_SevereNegativeHumanRightsIncidentsAbstract" name="SevereNegativeHumanRightsIncidentsAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_UndertakingHasConfirmedHumanRightsIncidentsInItsOwnWorkforce" name="UndertakingHasConfirmedHumanRightsIncidentsInItsOwnWorkforce" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingHasACodeOfConductOrHumanRightsPolicyForItsOwnWorkforce" name="UndertakingHasACodeOfConductOrHumanRightsPolicyForItsOwnWorkforce" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingHasAComplaintHandlingMechanismForItsOwnWorkforce" name="UndertakingHasAComplaintHandlingMechanismForItsOwnWorkforce" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingIsAwareOfAnyConfirmedIncidentsInvolvingWorkersInTheValueChainAffectedCommunitiesConsumersAndEndUsers" name="UndertakingIsAwareOfAnyConfirmedIncidentsInvolvingWorkersInTheValueChainAffectedCommunitiesConsumersAndEndUsers" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_SustainabilityIssueAddressedByPracticePolicyAndOrFutureInitiative" name="SustainabilityIssueAddressedByPracticePolicyAndOrFutureInitiative" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="vsme:SustainabilityIssuesAddressedMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingsAreExcludedFromAnyEuReferenceBenchmarksThatAreAlignedWithTheParisAgreement" name="UndertakingsAreExcludedFromAnyEuReferenceBenchmarksThatAreAlignedWithTheParisAgreement" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_GenderDiversityRatioInGovernanceBodyAbstract" name="GenderDiversityRatioInGovernanceBodyAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_TotalEnergyConsumptionAbstract" name="TotalEnergyConsumptionAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_BreakdownOfEnergyConsumptionAbstract" name="BreakdownOfEnergyConsumptionAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_BreakdownOfEnergyConsumptionLineItems" name="BreakdownOfEnergyConsumptionLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_EstimatedGreenhouseGasEmissionsLineItems" name="EstimatedGreenhouseGasEmissionsLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_DisclosureOfListOfMainActionsTheEntitySeeksToAchieveItsTargetsAbstract" name="DisclosureOfListOfMainActionsTheEntitySeeksToAchieveItsTargetsAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_TransitionPlanForUndertakingsOperatingInHighClimateImpactSectorsAbstract" name="TransitionPlanForUndertakingsOperatingInHighClimateImpactSectorsAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_EstimatedGreenhouseGasEmissionsAbstract" name="EstimatedGreenhouseGasEmissionsAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_GreenhouseGasEmissionReductionTargetsAbstract" name="GreenhouseGasEmissionReductionTargetsAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_GreenhouseGasEmissionsIntensityAbstract" name="GreenhouseGasEmissionsIntensityAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_PollutionOfAirWaterAndSoilAbstract" name="PollutionOfAirWaterAndSoilAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AmountOfEmissionAbstract" name="AmountOfEmissionAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AmountOfEmissionLineItems" name="AmountOfEmissionLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_DescriptionOfSustainabilityRelatedCertificationsOrLabels" name="DescriptionOfSustainabilityRelatedCertificationsOrLabels" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfATransitionPlanForClimateChangeMitigationIncludingAnExplanationOfHowItIsContributingToReduceGhgEmissions" name="DescriptionOfATransitionPlanForClimateChangeMitigationIncludingAnExplanationOfHowItIsContributingToReduceGhgEmissions" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfTheEffectiveParticipationOfWorkersUsersOrOtherInterestedPartiesOrCommunitiesInGovernance" name="DescriptionOfTheEffectiveParticipationOfWorkersUsersOrOtherInterestedPartiesOrCommunitiesInGovernance" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfLimitsToTheDistributionOfProfitsConnectedToTheMutualisticNatureOrToTheNatureOfTheActivitiesConsistingInServicesOfGeneralEconomicInterestSGEI" name="DescriptionOfLimitsToTheDistributionOfProfitsConnectedToTheMutualisticNatureOrToTheNatureOfTheActivitiesConsistingInServicesOfGeneralEconomicInterestSGEI" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_PracticesPoliciesAndOrFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyAbstract" name="PracticesPoliciesAndOrFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WaterAndMarineResourcesMember" name="WaterAndMarineResourcesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_SitesInBiodiversitySensitiveAreasAbstract" name="SitesInBiodiversitySensitiveAreasAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_SitesInBiodiversitySensitiveAreasLineItems" name="SitesInBiodiversitySensitiveAreasLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_BiodiversityMetricsOnLandUseAbstract" name="BiodiversityMetricsOnLandUseAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_PracticePolicyAndOrFutureInitiativeIsPubliclyAvailable" name="PracticePolicyAndOrFutureInitiativeIsPubliclyAvailable" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingAppliesCircularEconomyPrinciples" name="UndertakingAppliesCircularEconomyPrinciples" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="duration"/>
  <xs:element id="vsme_PubliclyAvailableDisclosure" name="PubliclyAvailableDisclosure" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" enum2:domain="vsme:PracticePolicyOrFutureInitiativeMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99008" xbrli:periodType="instant"/>
  <xs:element id="vsme_UndertakingHasSetATargetWhichIsRelatedToAPolicy" name="UndertakingHasSetATargetWhichIsRelatedToAPolicy" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_SiteLocatedInABiodiversitySensitiveArea" name="SiteLocatedInABiodiversitySensitiveArea" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_SiteLocatedNearABiodiversitySensitiveArea" name="SiteLocatedNearABiodiversitySensitiveArea" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfATargetRelatedToAPolicy" name="DescriptionOfATargetRelatedToAPolicy" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfClimateRelatedHazardsAndClimateRelatedTransitionEvents" name="DescriptionOfClimateRelatedHazardsAndClimateRelatedTransitionEvents" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfHowItHasAssessedTheExposureAndSensitivityOfItsAssetsActivitiesAndValueChainToTheseHazardsAndTransitionEvents" name="DisclosureOfHowItHasAssessedTheExposureAndSensitivityOfItsAssetsActivitiesAndValueChainToTheseHazardsAndTransitionEvents" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TimeHorizonsOfAnyClimateRelatedHazardsAndTransitionEventsIdentified" name="TimeHorizonsOfAnyClimateRelatedHazardsAndTransitionEventsIdentified" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfWhetherItHasUndertakenClimateChangeAdaptationActionsForAnyClimateRelatedHazardsAndTransitionEvents" name="DisclosureOfWhetherItHasUndertakenClimateChangeAdaptationActionsForAnyClimateRelatedHazardsAndTransitionEvents" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_PotentialAdverseEffectsOfClimateRisksThatMayAffectItsFinancialPerformanceOrBusinessOperationsInTheShortMediumOrLongTermIndicatingWhetherItAssessesTheRisksToBeHighMediumOrLow" name="PotentialAdverseEffectsOfClimateRisksThatMayAffectItsFinancialPerformanceOrBusinessOperationsInTheShortMediumOrLongTermIndicatingWhetherItAssessesTheRisksToBeHighMediumOrLow" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfHowCircularEconomyPrinciplesAreApplied" name="DescriptionOfHowCircularEconomyPrinciplesAreApplied" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_MostSeniorLevelAccountableForImplementationOfPolicies" name="MostSeniorLevelAccountableForImplementationOfPolicies" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfPracticesPoliciesAndOrFutureInitiatives" name="DescriptionOfPracticesPoliciesAndOrFutureInitiatives" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_CountryOfSite" name="CountryOfSite" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationItemType" enum2:domain="country:CountryDomain" enum2:headUsable="false" enum2:linkrole="http://www.xbrl.org/taxonomy/int/country/roles/domain" xbrli:periodType="instant"/>
  <xs:element id="vsme_GPSLocationOfSite" name="GPSLocationOfSite" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_AddressOfSite" name="AddressOfSite" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_PostalCodeOfSite" name="PostalCodeOfSite" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_CityOfSite" name="CityOfSite" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_RelatedVsmeGuidance" name="RelatedVsmeGuidance" substitutionGroup="link:part" type="xs:string"/>
  <xs:element id="vsme_ReportContainsDisclosuresFromThePreviousReportingPeriodThatRemainUnchanged" name="ReportContainsDisclosuresFromThePreviousReportingPeriodThatRemainUnchanged" nillable="true" substitutionGroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_NaceSectorClassificationCodes" name="NaceSectorClassificationCodes" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="nace:NACE_AllEconomicActivitiesNAMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/nace/2026-05-01/roles/domain" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B1-BasisForPreparationMember" name="B1-BasisForPreparationMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_DescriptionOfKeyElementsOfStrategyThatRelatesToOrAffectsSustainabilityIssues" name="DescriptionOfKeyElementsOfStrategyThatRelatesToOrAffectsSustainabilityIssues" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_B2-PracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyMember" name="B2-PracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_StrategyBusinessModelAndSustainabilityRelatedInitiativesAbstract" name="StrategyBusinessModelAndSustainabilityRelatedInitiativesAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_DescriptionOfPracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyAbstract" name="DescriptionOfPracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_ClimateRisksAbstract" name="ClimateRisksAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_SpecificationOfOtherTypesOfContentCoveredByTheCodeOfConductOrHumanRightsPolicy" name="SpecificationOfOtherTypesOfContentCoveredByTheCodeOfConductOrHumanRightsPolicy" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_SpecificationOfOtherHumanRightsRelatedToTheConfirmedIncident" name="SpecificationOfOtherHumanRightsRelatedToTheConfirmedIncident" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfActionsTakeToAddressTheConfirmedIncidents" name="DescriptionOfActionsTakeToAddressTheConfirmedIncidents" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_SpecificationOfAnyConfirmedIncidentInvolvingWorkersInTheValueChainAffectedCommunitiesConsumersAndEndUsers" name="SpecificationOfAnyConfirmedIncidentInvolvingWorkersInTheValueChainAffectedCommunitiesConsumersAndEndUsers" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfAnyOtherGeneralAndOrEntitySpecificInformation" name="DisclosureOfAnyOtherGeneralAndOrEntitySpecificInformation" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfAnyOtherEnvironmentalAndOrEntitySpecificEnvironmentalDisclosures" name="DisclosureOfAnyOtherEnvironmentalAndOrEntitySpecificEnvironmentalDisclosures" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfAnyOtherSocialAndOrEntitySpecificSocialDisclosures" name="DisclosureOfAnyOtherSocialAndOrEntitySpecificSocialDisclosures" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfAnyOtherGovernanceAndOrEntitySpecificGovernanceDisclosures" name="DisclosureOfAnyOtherGovernanceAndOrEntitySpecificGovernanceDisclosures" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_IdentifierOfSubsidiaryTypedAxis" name="IdentifierOfSubsidiaryTypedAxis" nillable="true" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType" xbrldt:typedDomainRef="#vsme_TYP" xbrli:periodType="instant"/>
  <xs:element id="vsme_ListOfDisclosuresForWhichNoChangesAreReportedComparedToThePreviousPeriodReporting" name="ListOfDisclosuresForWhichNoChangesAreReportedComparedToThePreviousPeriodReporting" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="vsme:ListOfDisclosuresMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99002" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B4-PollutionOfAirWaterAndSoilMember" name="B4-PollutionOfAirWaterAndSoilMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B5-BiodiversityMember" name="B5-BiodiversityMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B6-WaterMember" name="B6-WaterMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B7-ResourceUseCircularEconomyAndWasteManagementMember" name="B7-ResourceUseCircularEconomyAndWasteManagementMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B8-WorkforceGeneralCharacteristicsMember" name="B8-WorkforceGeneralCharacteristicsMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B10-WorkforceRemunerationCollectiveBargainingAndTrainingMember" name="B10-WorkforceRemunerationCollectiveBargainingAndTrainingMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B11-ConvictionsAndFinesForCorruptionAndBriberyMember" name="B11-ConvictionsAndFinesForCorruptionAndBriberyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_C1-StrategyBusinessModelAndSustainabilityRelatedInitiativesMember" name="C1-StrategyBusinessModelAndSustainabilityRelatedInitiativesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element id="vsme_DescriptionOfSignificantGroupsOfProductsAndOrServicesOffered" name="DescriptionOfSignificantGroupsOfProductsAndOrServicesOffered" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DisclosureOfListOfMainActionsTheEntitySeeksInOrderToAchieveItsTargets" name="DisclosureOfListOfMainActionsTheEntitySeeksInOrderToAchieveItsTargets" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfSignificantMarketsTheUndertakingOperatesIn" name="DescriptionOfSignificantMarketsTheUndertakingOperatesIn" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_DescriptionOfMainBusinessRelationships" name="DescriptionOfMainBusinessRelationships" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_NumberOfEmployees" name="NumberOfEmployees" nillable="true" substitutionGroup="xbrli:item" type="xbrli:decimalItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_DateOfAdoptionOfTransitionPlanForUndertakingNotHavingAdoptedTransitionPlanYet" name="DateOfAdoptionOfTransitionPlanForUndertakingNotHavingAdoptedTransitionPlanYet" nillable="true" substitutionGroup="xbrli:item" type="xbrli:dateItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_Turnover" name="Turnover" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_C2-DescriptionOfPracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyMember" name="C2-DescriptionOfPracticesPoliciesAndFutureInitiativesForTransitioningTowardsAMoreSustainableEconomyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_C3-GhgReductionTargetsAndClimateTransitionMember" name="C3-GhgReductionTargetsAndClimateTransitionMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_C5-AdditionalGeneralWorkforceCharacteristicsMember" name="C5-AdditionalGeneralWorkforceCharacteristicsMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_C8-RevenuesFromCertainSectorsAndExclusionFromEuReferenceBenchmarksMember" name="C8-RevenuesFromCertainSectorsAndExclusionFromEuReferenceBenchmarksMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_C6-AdditionalOwnWorkforceInformationHumanRightsPoliciesAndProcessesMember" name="C6-AdditionalOwnWorkforceInformationHumanRightsPoliciesAndProcessesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_C9-GenderDiversityRatioInTheGovernanceBodyMember" name="C9-GenderDiversityRatioInTheGovernanceBodyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_B9-WorkforceHealthAndSafetyMember" name="B9-WorkforceHealthAndSafetyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_TypeOfNumberOfEmployeesMember" name="TypeOfNumberOfEmployeesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_HeadcountMember" name="HeadcountMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_LinkToPreviousReportContainingDisclosuresThatRemainUnchanged" name="LinkToPreviousReportContainingDisclosuresThatRemainUnchanged" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_ListOfOmittedDisclosuresDeemedToBeClassifiedOrSensitiveInformation" name="ListOfOmittedDisclosuresDeemedToBeClassifiedOrSensitiveInformation" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="vsme:ListOfDisclosuresMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99002" xbrli:periodType="instant"/>
  <xs:element id="vsme_TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforce" name="TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforce" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="vsme:TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforceMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99009" xbrli:periodType="duration"/>
  <xs:element id="vsme_TypeOfHumanRightRelatedToTheConfirmedIncident" name="TypeOfHumanRightRelatedToTheConfirmedIncident" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationSetItemType" enum2:domain="vsme:TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforceMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99009" xbrli:periodType="duration"/>
  <xs:element id="vsme_UndertakingsLegalForm" name="UndertakingsLegalForm" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationItemType" enum2:domain="vsme:ListOfUndertakingsLegalFormsMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99003" xbrli:periodType="instant"/>
  <xs:element id="vsme_TypeOfNumberOfEmployees" name="TypeOfNumberOfEmployees" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationItemType" enum2:domain="vsme:TypeOfNumberOfEmployeesMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99005" xbrli:periodType="instant"/>
  <xs:element id="vsme_FinancialInvestmentInTheCapitalOrAssetsOfSocialEconomyEntities" name="FinancialInvestmentInTheCapitalOrAssetsOfSocialEconomyEntities" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" enum2:domain="vsme:TypeOfNumberOfEmployeesMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99005" xbrli:periodType="duration"/>
  <xs:element id="vsme_EmployeeCountingMethodology" name="EmployeeCountingMethodology" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationItemType" enum2:domain="vsme:EmployeeCountingMethodologyMember" enum2:headUsable="false" enum2:linkrole="https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/enum-99014" xbrli:periodType="instant"/>
  <xs:element id="vsme_CountryOfPrimaryOperationsAndLocationOfSignificantAssets" name="CountryOfPrimaryOperationsAndLocationOfSignificantAssets" nillable="true" substitutionGroup="xbrli:item" type="enum2:enumerationItemType" enum2:domain="country:CountryDomain" enum2:headUsable="false" enum2:linkrole="http://www.xbrl.org/taxonomy/int/country/roles/domain" xbrli:periodType="duration"/>
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  <xs:element abstract="true" id="vsme_EmployeeCountingMethodologyMember" name="EmployeeCountingMethodologyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_PrivateLimitedLiabilityUndertakingMember" name="PrivateLimitedLiabilityUndertakingMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AllCountriesMember" name="AllCountriesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_TotalRenewableAndNonRenewableEnergyMember" name="TotalRenewableAndNonRenewableEnergyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_NonRenewableEnergyMember" name="NonRenewableEnergyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_RenewableEnergyMember" name="RenewableEnergyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_CooperativeMember" name="CooperativeMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_OtherUndertakingsLegalFormMember" name="OtherUndertakingsLegalFormMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforceMember" name="TypeOfContentCoveredByTheCodeOfConductOrHumanRightsPolicyForItsOwnWorkforceMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_HumanTraffickingMember" name="HumanTraffickingMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_AccidentPreventionMember" name="AccidentPreventionMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_OtherContentMember" name="OtherContentMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_PollutionMember" name="PollutionMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_BiodiversityAndEcosystemsMember" name="BiodiversityAndEcosystemsMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_CircularEconomyMember" name="CircularEconomyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_OwnWorkforceMember" name="OwnWorkforceMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AffectedCommunitiesMember" name="AffectedCommunitiesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WorkersInTheValueChainMember" name="WorkersInTheValueChainMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_ConsumersAndEndUsersMember" name="ConsumersAndEndUsersMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_BusinessConductMember" name="BusinessConductMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_OptionABasicModuleOnlyMember" name="OptionABasicModuleOnlyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_PracticeMember" name="PracticeMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_PolicyMember" name="PolicyMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_FutureInitiativesMember" name="FutureInitiativesMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_OptionBBasicModuleAndComprehensiveModuleMember" name="OptionBBasicModuleAndComprehensiveModuleMember" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_TYP" name="TYP" nillable="true" type="xs:string"/>
  <xs:element abstract="true" id="vsme_NumberOfEmployeesForCountryOfEmploymentContractTable" name="NumberOfEmployeesForCountryOfEmploymentContractTable" nillable="true" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_AmountOfEmissionsTable" name="AmountOfEmissionsTable" nillable="true" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType" xbrli:periodType="instant"/>
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  <xs:element abstract="true" id="vsme_BreakdownOfEnergyConsumptionTable" name="BreakdownOfEnergyConsumptionTable" nillable="true" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_TotalAmountOfWaterWithdrawnFromAllSites" name="TotalAmountOfWaterWithdrawnFromAllSites" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_WaterDischargeFromUndertakingProductionProcesses" name="WaterDischargeFromUndertakingProductionProcesses" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalWaterConsumption" name="TotalWaterConsumption" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_AmountOfWaterWithdrawnAtSitesLocatedInAreasOfHighWaterStress" name="AmountOfWaterWithdrawnAtSitesLocatedInAreasOfHighWaterStress" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="instant"/>
  <xs:element id="vsme_AmountOfEmissionToWater" name="AmountOfEmissionToWater" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_AmountOfEmissionToSoil" name="AmountOfEmissionToSoil" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalHazardousWasteGeneratedVolume" name="TotalHazardousWasteGeneratedVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalWasteRecycledReusedAndDirectedToDisposalVolume" name="TotalWasteRecycledReusedAndDirectedToDisposalVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_WasteDirectedToDisposalMass" name="WasteDirectedToDisposalMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_WasteDirectedToDisposalVolume" name="WasteDirectedToDisposalVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_WasteDivertedToRecycleOrReuseMass" name="WasteDivertedToRecycleOrReuseMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_WasteDivertedToRecycleOrReuseVolume" name="WasteDivertedToRecycleOrReuseVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalWasteRecycledReusedAndDirectedToDisposalMass" name="TotalWasteRecycledReusedAndDirectedToDisposalMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalHazardousWasteGeneratedMass" name="TotalHazardousWasteGeneratedMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalNonHazardousWasteGeneratedMass" name="TotalNonHazardousWasteGeneratedMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalWasteGeneratedMass" name="TotalWasteGeneratedMass" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:massItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalNonHazardousWasteGeneratedVolume" name="TotalNonHazardousWasteGeneratedVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element id="vsme_TotalWasteGeneratedVolume" name="TotalWasteGeneratedVolume" nillable="true" substitutionGroup="xbrli:item" type="dtr-types:volumeItemType" xbrli:periodType="duration"/>
  <xs:element abstract="true" id="vsme_RemunerationAndCollectiveBargainingAbstract" name="RemunerationAndCollectiveBargainingAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_RemunerationCollectiveBargainingAndTrainingAbstract" name="RemunerationCollectiveBargainingAndTrainingAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_DescriptionOfCircularEconomyPrincipleAbstract" name="DescriptionOfCircularEconomyPrincipleAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WasteGeneratedLineItems" name="WasteGeneratedLineItems" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WasteGeneratedAbstract" name="WasteGeneratedAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_TotalHazardousAndNonHazardousWasteGeneratedAbstract" name="TotalHazardousAndNonHazardousWasteGeneratedAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WaterWithdrawalAbstract" name="WaterWithdrawalAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="vsme_WaterConsumptionAbstract" name="WaterConsumptionAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="instant"/>
  <xs:element abstract="true" id="B1BasisForPreparationAndOtherUndertakingSGeneralInformationMember" name="B1BasisForPreparationAndOtherUndertakingSGeneralInformationMember" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="duration"/>
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  <xs:element abstract="true" id="B8CountryOfEmploymentMember" name="B8CountryOfEmploymentMember" substitutionGroup="xbrli:item" type="dtr-types:domainItemType" xbrli:periodType="duration"/>
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</xs:schema>
