<?xml version="1.0" encoding="utf-8"?>

<!-- This file is part of the Dutch Taxonomy            -->
<!-- Intellectual Property State of the Netherlands     -->
<!-- Version NTP Version 1.1                            -->
<!-- Released by Dutch Taxonomy Project www.xbrl-ntp.nl -->
<!-- Release date Thu Mar  8 11:45:48 GMT 2007   -->
 
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" xlink:href="fs-bd-vermogensvergelijking-ib-2005.xsd#vermogensvergelijking-ib-specifiek" roleURI="http://www.nltaxonomie.nl/1.1/domein/bd/formset/vermogensvergelijking-ib/fs-bd-vermogensvergelijking-ib-2005"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.nltaxonomie.nl/1.1/domein/bd/formset/vermogensvergelijking-ib/fs-bd-vermogensvergelijking-ib-2005">
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalChangesAndWithdrawelsCapitalInTheFinancialYear" xlink:label="bd-bedr_TotalChangesAndWithdrawelsCapitalInTheFinancialYear"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AmountWithdrawingDueToTransferOfLandToPrivate" xlink:label="bd-bedr_AmountWithdrawingDueToTransferOfLandToPrivate"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_AmountWithdrawingDueToTransferOfLandToPrivate" xlink:to="bd-bedr_TotalChangesAndWithdrawelsCapitalInTheFinancialYear" order="10" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_CreationNegativeReturnReserve" xlink:label="bd-bedr_CreationNegativeReturnReserve"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_BalanceProfitCalculationForTaxPurposesComparisonOfAssets" xlink:to="bd-bedr_CreationNegativeReturnReserve" order="53" use="optional" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_ContributionsThisYearForMaximumLossProvision" xlink:label="bd-bedr_ContributionsThisYearForMaximumLossProvision"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalsThisYearForMaximumLossProvision" xlink:label="bd-bedr_WithdrawalsThisYearForMaximumLossProvision"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_ReferenceCapitalEndThisYear" xlink:label="bd-bedr_ReferenceCapitalEndThisYear"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_ReferenceCapitalEndThisYear" xlink:to="bd-bedr_ContributionsThisYearForMaximumLossProvision" order="131" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_ReferenceCapitalEndThisYear" xlink:to="bd-bedr_WithdrawalsThisYearForMaximumLossProvision" order="133" use="optional" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:label="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalEntrepreneursAllowance" xlink:label="bd-bedr_TotalEntrepreneursAllowance"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TaxableProfit" xlink:label="bd-bedr_TaxableProfit"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TaxableProfit" xlink:to="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" order="189" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TaxableProfit" xlink:to="bd-bedr_TotalEntrepreneursAllowance" order="190" use="optional" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AdditionCostEqualizationReserve" xlink:label="bd-bedr_AdditionCostEqualizationReserve"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AdditionReinvestmentReserve" xlink:label="bd-bedr_AdditionReinvestmentReserve"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AdditionTaxAllowanceForTheSelfEmployed" xlink:label="bd-bedr_AdditionTaxAllowanceForTheSelfEmployed"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalAdditionReserves" xlink:label="bd-bedr_TotalAdditionReserves"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalAdditionReserves" xlink:to="bd-bedr_AdditionCostEqualizationReserve" order="209" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalAdditionReserves" xlink:to="bd-bedr_AdditionReinvestmentReserve" order="213" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalAdditionReserves" xlink:to="bd-bedr_AdditionTaxAllowanceForTheSelfEmployed" order="215" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AmountResearchAndDevelopmentRelief" xlink:label="bd-bedr_AmountResearchAndDevelopmentRelief"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalAmountResearchAndDevelopmentRelief" xlink:to="bd-bedr_AmountResearchAndDevelopmentRelief" order="233" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_BalanceChangeReserves" xlink:label="bd-bedr_BalanceChangeReserves"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_BalanceInvestmentSchemes" xlink:label="bd-bedr_BalanceInvestmentSchemes"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_BalanceProfitCalculationForTaxPurposesComparisonOfAssets" xlink:label="bd-bedr_BalanceProfitCalculationForTaxPurposesComparisonOfAssets"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalAdditionProfitFromShipping" xlink:label="bd-bedr_TotalAdditionProfitFromShipping"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalExemptedProfitComponents" xlink:label="bd-bedr_TotalExemptedProfitComponents"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalNonDeductibleCostsAndExpensesCostsAndExpensesSubjectToRestrictedDeduction" xlink:label="bd-bedr_TotalNonDeductibleCostsAndExpensesCostsAndExpensesSubjectToRestrictedDeduction"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_BalanceChangeReserves" order="239" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_BalanceInvestmentSchemes" order="240" use="optional" weight="-1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_BalanceProfitCalculationForTaxPurposesComparisonOfAssets" order="241" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_TotalAdditionProfitFromShipping" order="220" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_TotalExemptedProfitComponents" order="243" use="optional" weight="-1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalBusinessIncomeForEntrepreneursAllowance" xlink:to="bd-bedr_TotalNonDeductibleCostsAndExpensesCostsAndExpensesSubjectToRestrictedDeduction" order="244" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AmountDiscontinuationRelief" xlink:label="bd-bedr_AmountDiscontinuationRelief"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalDiscontinuationRelief" xlink:to="bd-bedr_AmountDiscontinuationRelief" order="328" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_AmountSelfEmployedPersonsAllowance" xlink:label="bd-bedr_AmountSelfEmployedPersonsAllowance"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalAmountResearchAndDevelopmentRelief" xlink:label="bd-bedr_TotalAmountResearchAndDevelopmentRelief"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalDiscontinuationRelief" xlink:label="bd-bedr_TotalDiscontinuationRelief"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalEntrepreneursAllowance" xlink:to="bd-bedr_AmountSelfEmployedPersonsAllowance" order="331" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalEntrepreneursAllowance" xlink:to="bd-bedr_TotalAmountResearchAndDevelopmentRelief" order="332" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalEntrepreneursAllowance" xlink:to="bd-bedr_TotalDiscontinuationRelief" order="334" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalDiscontinuationExemption" xlink:label="bd-bedr_TotalDiscontinuationExemption"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalExemptedProfitComponents" xlink:to="bd-bedr_TotalDiscontinuationExemption" order="335" use="optional" weight="1"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalCostEqualizationReserve" xlink:label="bd-bedr_WithdrawalCostEqualizationReserve"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalExportReserve" xlink:label="bd-bedr_WithdrawalExportReserve"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalReinvestmentReserve" xlink:label="bd-bedr_WithdrawalReinvestmentReserve"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalReserveSelfInsurance" xlink:label="bd-bedr_WithdrawalReserveSelfInsurance"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_WithdrawalTaxAllowanceForTheSelfEmployed" xlink:label="bd-bedr_WithdrawalTaxAllowanceForTheSelfEmployed"/>
<link:loc xlink:type="locator" xlink:href="../../bedrijven/bd-bedrijven-2005.xsd#bd-bedr_TotalWithdrawalReserves" xlink:label="bd-bedr_TotalWithdrawalReserves"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalWithdrawalReserves" xlink:to="bd-bedr_WithdrawalCostEqualizationReserve" order="557" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalWithdrawalReserves" xlink:to="bd-bedr_WithdrawalExportReserve" order="559" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalWithdrawalReserves" xlink:to="bd-bedr_WithdrawalReinvestmentReserve" order="563" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalWithdrawalReserves" xlink:to="bd-bedr_WithdrawalReserveSelfInsurance" order="565" use="optional" weight="1"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="bd-bedr_TotalWithdrawalReserves" xlink:to="bd-bedr_WithdrawalTaxAllowanceForTheSelfEmployed" order="566" use="optional" weight="1"/>
</link:calculationLink>
</link:linkbase>
