<?xml version="1.0" encoding="UTF-8"?>
<!-- (C) Copyright EFRAG - https://efrag.org/ -->
<link:linkbase xmlns:gen="http://xbrl.org/2008/generic" xmlns:label="http://xbrl.org/2008/label" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd">
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple"/>
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" xlink:type="simple"/>
  <gen:link xlink:role="http://www.xbrl.org/2008/role/link" xlink:type="extended">
    <link:loc xlink:href="vsme-all.xsd#role-101" xlink:label="loc_role-b01000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b01000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1010] B1 - Allgemeine Informationen - Grundlagen für die Erstellung</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b01000" xlink:to="label_role-b01000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-102" xlink:label="loc_role-b01100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b01100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1020] B1 - Allgemeine Informationen - Liste der Tochterunternehmen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b01100" xlink:to="label_role-b01100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-103" xlink:label="loc_role-b01200" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b01200" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1030] B1 - Allgemeine Informationen - Liste der Standorte</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b01200" xlink:to="label_role-b01200" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-104" xlink:label="loc_role-b02000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b02000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1040] B2 - Allgemeine Informationen - Verfahrensweisen, Richtlinien und/oder künftige Initiativen für den Übergang zu einer nachhaltigeren Wirtschaft</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b02000" xlink:to="label_role-b02000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-105" xlink:label="loc_role-b02100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b02100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1050] B2 - Allgemeine Informationen - Genossenschaftsspezifische Angaben</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b02100" xlink:to="label_role-b02100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-108" xlink:label="loc_role-b03000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b03000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1080] B3 - Umwelt - Gesamtenergieverbrauch</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b03000" xlink:to="label_role-b03000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-109" xlink:label="loc_role-b03100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b03100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1090] B3 - Umwelt - Aufschlüsselung des Energieverbrauchs</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b03100" xlink:to="label_role-b03100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-110" xlink:label="loc_role-b03200" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b03200" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1100] B3 - Umwelt - Geschätzte Treibhausgasemissionen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b03200" xlink:to="label_role-b03200" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-111" xlink:label="loc_role-b03300" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b03300" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1110] B3 - Umwelt - Treibhausgas-Emissionsintensität</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b03300" xlink:to="label_role-b03300" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-112" xlink:label="loc_role-b04000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b04000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1120] B4 - Umwelt - Luft-, Wasser- und Bodenverschmutzung; Verfügbarkeit von öffentlichen Angaben</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b04000" xlink:to="label_role-b04000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-113" xlink:label="loc_role-b04100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b04100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1130] B4 - Umwelt - Luft-, Wasser- und Bodenverschmutzung; Emissionsmenge</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b04100" xlink:to="label_role-b04100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-114" xlink:label="loc_role-b05000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b05000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1140] B5 - Umwelt - Standorte in Gebieten mit schutzbedürftiger Biodiversität</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b05000" xlink:to="label_role-b05000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-115" xlink:label="loc_role-b05100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b05100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1150] B5 - Umwelt - Biodiversität - Flächennutzung</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b05100" xlink:to="label_role-b05100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-116" xlink:label="loc_role-b06000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b06000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1160] B6 - Umwelt - Wasserentnahme</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b06000" xlink:to="label_role-b06000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-117" xlink:label="loc_role-b06100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b06100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1170] B6 - Umwelt - Wasserverbrauch</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b06100" xlink:to="label_role-b06100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-118" xlink:label="loc_role-b07000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b07000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1180] B7 - Umwelt - Beschreibung der Grundsätze der Kreislaufwirtschaft</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b07000" xlink:to="label_role-b07000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-119" xlink:label="loc_role-b07100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b07100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1190] B7 - Umwelt - Aufschlüsselung nach Art des Abfalls</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b07100" xlink:to="label_role-b07100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-120" xlink:label="loc_role-b07200" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b07200" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1200] B7 - Umwelt - Gesamtaufkommen gefährlicher Abfälle</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b07200" xlink:to="label_role-b07200" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-121" xlink:label="loc_role-b07300" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b07300" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1210] B7 - Umwelt - Aufschlüsselung des jährlichen Massenstroms der vom Unternehmen verwendeten relevanten Materialien</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b07300" xlink:to="label_role-b07300" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-122" xlink:label="loc_role-b07400" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b07400" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1220] B7 - Umwelt - Gesamter jährlicher Massenstrom der vom Unternehmen verwendeten Materialien</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b07400" xlink:to="label_role-b07400" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-128" xlink:label="loc_role-b08000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b08000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1280] B8 - Sozial - Arbeitskräfte - Allgemeine Merkmale: Art des Vertrags</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b08000" xlink:to="label_role-b08000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-129" xlink:label="loc_role-b08100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b08100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1290] B8 - Sozial - Arbeitskräfte - Allgemeine Merkmale: Geschlecht</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b08100" xlink:to="label_role-b08100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-130" xlink:label="loc_role-b08200" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b08200" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1300] B8 - Sozial - Arbeitskräfte - Allgemeine Merkmale: Land des Arbeitsvertrags</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b08200" xlink:to="label_role-b08200" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-131" xlink:label="loc_role-b08300" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b08300" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1310] B8 - Sozial - Arbeitskräfte - Allgemeine Merkmale: Fluktuationsrate</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b08300" xlink:to="label_role-b08300" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-132" xlink:label="loc_role-b09000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b09000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1320] B9 - Sozial - Arbeitskräfte - Gesundheitsschutz und Sicherheit</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b09000" xlink:to="label_role-b09000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-133" xlink:label="loc_role-b10000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b10000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1330] B10 - Sozial - Arbeitskräfte - Vergütung, Tarifverhandlungen und Schulung</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b10000" xlink:to="label_role-b10000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-137" xlink:label="loc_role-b11000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-b11000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1370] B11 - Governance - Verurteilungen und Geldstrafen wegen Korruption und Bestechung</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-b11000" xlink:to="label_role-b11000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-106" xlink:label="loc_role-c01000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c01000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1060] C1 - Allgemeine Informationen - Strategie: Geschäftsmodell und Nachhaltigkeit - zugehörige Initiativen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c01000" xlink:to="label_role-c01000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-107" xlink:label="loc_role-c02000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c02000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1045] C2 - Allgemeine Informationen - Beschreibung von Verfahrensweisen, Richtlinien und/oder künftigen Initiativen für den Übergang zu einer nachhaltigeren Wirtschaft</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c02000" xlink:to="label_role-c02000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-123" xlink:label="loc_role-c03000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c03000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1230] C3 - Umwelt - Basisjahr und Zieljahr der Treibhausgas-Reduktionsziele</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c03000" xlink:to="label_role-c03000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-124" xlink:label="loc_role-c03100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c03100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1240] C3 - Umwelt - Treibhausgas-Reduktionsziele</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c03100" xlink:to="label_role-c03100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-125" xlink:label="loc_role-c03200" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c03200" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1250] C3 - Umwelt - Angabe der wesentlichen Maßnahmen, die das Unternehmen zur Erreichung seiner Ziele durchzuführen beabsichtigt</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c03200" xlink:to="label_role-c03200" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-126" xlink:label="loc_role-c03300" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c03300" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1260] C3 - Umwelt - Übergangsplan für Unternehmen, die in klimaintensiven Sektoren tätig sind</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c03300" xlink:to="label_role-c03300" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-127" xlink:label="loc_role-c04000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c04000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1270] C4 - Umwelt - Klimabedingte Risiken</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c04000" xlink:to="label_role-c04000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-1275" xlink:label="loc_role-env-other" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-env-other" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1275] Umwelt - Weitere und/oder unternehmensspezifische Informationen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-env-other" xlink:to="label_role-env-other" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-134" xlink:label="loc_role-c05000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c05000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1340] C5 - Sozial - Zusätzliche (allgemeine) Merkmale der Arbeitskräfte</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c05000" xlink:to="label_role-c05000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-135" xlink:label="loc_role-c06000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c06000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1350] C6 - Sozial - Zusätzliche Informationen zur eigenen Belegschaft - Richtlinien für die Achtung der Menschenrechte und diesbezügliche Prozesse</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c06000" xlink:to="label_role-c06000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-136" xlink:label="loc_role-c07000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c07000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1360] C7 - Sozial - Schwerwiegende Vorfälle im Zusammenhang mit Menschenrechten</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c07000" xlink:to="label_role-c07000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-1365" xlink:label="loc_role-soc-other" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-soc-other" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1365] Sozial - Weitere und/oder unternehmensspezifische Informationen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-soc-other" xlink:to="label_role-soc-other" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-138" xlink:label="loc_role-c08000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c08000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1380] C8 - Governance - Umsatzerlöse aus bestimmten Tätigkeiten und Ausnahme von EU-Referenzwerten</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c08000" xlink:to="label_role-c08000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-139" xlink:label="loc_role-c08100" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c08100" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1390] C8 - Governance - Ausnahme von EU-Referenzwerten</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c08100" xlink:to="label_role-c08100" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-140" xlink:label="loc_role-c09000" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-c09000" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1400] C9 - Governance - Geschlechtervielfalt im Leitungsorgan</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-c09000" xlink:to="label_role-c09000" xlink:type="arc"/>
    <link:loc xlink:href="vsme-all.xsd#role-141" xlink:label="loc_role-gov-other" xlink:type="locator"/>
    <label:label xml:lang="de" xlink:label="label_role-gov-other" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource">[1410] Governance - Weitere und/oder unternehmensspezifische Informationen</label:label>
    <gen:arc order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_role-gov-other" xlink:to="label_role-gov-other" xlink:type="arc"/>
  </gen:link>
</link:linkbase>
