<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
            xmlns="http://www.w3.org/1999/xhtml"
            xmlns:arr="http://xbrl.dcca.dk/arr"
            xmlns:dst="http://xbrl.dcca.dk/dst"
            xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20"
            xmlns:cmn="http://xbrl.dcca.dk/cmn"
            xmlns:sob="http://xbrl.dcca.dk/sob"
            xmlns:lnk="http://www.xbrl.org/2003/linkbase"
            xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
            xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
            xmlns:basis="http://xbrl.dcca.dk/Regnskab-Basis"
            xmlns:ifrs="http://xbrl.iasb.org/taxonomy/2009-04-01/ifrs"
            xmlns:ix="http://www.xbrl.org/2008/inlineXBRL"
            xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
            xmlns:mrv="http://xbrl.dcca.dk/mrv"
            xmlns:ref="http://www.xbrl.org/2006/ref"
            xmlns:fsa="http://xbrl.dcca.dk/fsa"
            xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
            xmlns:gsd="http://xbrl.dcca.dk/gsd"
            xmlns:xlink="http://www.w3.org/1999/xlink">
   <lnk:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20241001/entryDanishGAAPBalanceSheetAccountFormIncomeStatementByNatureIncludingManagementsReviewStatisticsAndTax20241001.xsd"
                  xlink:type="simple"/>
   <xbrli:context id="c0">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2024-01-01</xbrli:startDate>
         <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c1">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2024-01-01</xbrli:startDate>
         <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
            <cmn:memberOfBoardIdentifier>0</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="c2">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2024-01-01</xbrli:startDate>
         <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>0</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="c3">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2023-01-01</xbrli:startDate>
         <xbrli:endDate>2023-12-31</xbrli:endDate>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c4">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c5">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">41079304</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
   </xbrli:context>
   <xbrli:unit id="u0">
      <xbrli:measure>iso4217:DKK</xbrli:measure>
   </xbrli:unit>
   <gsd:InformationOnTypeOfSubmittedReport basis:version="12.37.0" contextRef="c0" xml:lang="da">Årsrapport</gsd:InformationOnTypeOfSubmittedReport>
   <gsd:DateOfGeneralMeeting contextRef="c0">2025-06-23</gsd:DateOfGeneralMeeting>
   <gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="c0" xml:lang="da">Jørgen Wæver Johansen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
   <gsd:NameOfReportingEntity contextRef="c0" xml:lang="da">Massakkut ApS</gsd:NameOfReportingEntity>
   <gsd:AddressOfReportingEntityStreetName contextRef="c0" xml:lang="da">Nigerleq</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="c0" xml:lang="da">34</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="c0" xml:lang="da">3905</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="c0" xml:lang="da">Nuussuaq</gsd:AddressOfReportingEntityDistrictName>
   <gsd:AddressOfReportingEntityCountry contextRef="c0" xml:lang="da">Grønland</gsd:AddressOfReportingEntityCountry>
   <gsd:AddressOfReportingEntityCountryIdentificationCode contextRef="c0" xml:lang="da">GL</gsd:AddressOfReportingEntityCountryIdentificationCode>
   <gsd:EmailOfReportingEntity contextRef="c0" xml:lang="da">ivik@greenlandinvest.com</gsd:EmailOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="c0" xml:lang="da">41079304</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:ReportingPeriodStartDate contextRef="c0">2024-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="c0">2024-12-31</gsd:ReportingPeriodEndDate>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Ledelsen har dags dato behandlet og godkendt årsrapporten for regnskabsperioden 01. januar 2024 - 31. december 2024 for Massakkut ApS.
&lt;br/&gt;
&lt;br/&gt; Årsrapporten aflægges i overensstemmelse med årsregnskabsloven.
&lt;br/&gt;
&lt;br/&gt; Det er ledelsens opfattelse, at årsregnskabet giver et retvisende billede af virksomhedens aktiver, passiver og finansielle stilling samt af resultatet.
&lt;br/&gt;
&lt;br/&gt; Årsrapporten indstilles til generalforsamlingens godkendelse.&lt;/p&gt;</sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:ConfirmationThatFinancialStatementsAreExemptedFromAuditing contextRef="c0" xml:lang="da">Ledelsen anser betingelserne for at udelade revision for opfyldt.</sob:ConfirmationThatFinancialStatementsAreExemptedFromAuditing>
   <sob:PlaceOfSignatureOfStatement contextRef="c0" xml:lang="da">Nuuk</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="c0">2025-06-23</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="c1" xml:lang="da">Ivik Hans Christian Wæver Johansen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="c2" xml:lang="da">Ivik Hans Christian Wæver Johansen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <mrv:ManagementsReview contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Ledelsesberetning&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt; &lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Selskabets væsentligste aktiviteter&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Selskabets væsentligste formål er at udvikle og drive salgsautomat anlæg, samt anden dermed efter bestyrelsens skøn beslægtet virksomhed.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt; &lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Udviklingen i aktiviteter og økonomiske forhold&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Selskabets resultatopgørelse for selskabets 5. regnskabsår 1. januar 2024 31. december 2024 udviser et resultat på kr. 31.324, og selskabets balance pr. 31. december 2022 udviser en balancesum på kr. 106.649, og en egenkapital pa kr. 74.563.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt; &lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Begivenheder efter regnskabsarets afslutning&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Der er efter regnskabsarets afslutning ikke indtruffet begivenheder af væsentlig betydning for selskabets finansielle stilling.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt; &lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Forventninger til fremtiden&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Der forventes en positiv udvikling i selskabets aktiviteter i det kommende ar, hvorfor overskudet forventes at udgøre i størrelsesordnen 50 til 100 t.kr. før skat.&lt;/p&gt;</mrv:ManagementsReview>
   <fsa:GrossProfitLoss contextRef="c0" decimals="0" unitRef="u0">61618</fsa:GrossProfitLoss>
   <fsa:GrossProfitLoss contextRef="c3" decimals="0" unitRef="u0">-2923</fsa:GrossProfitLoss>
   <fsa:DepreciationAmortisationExpenseAndImpairmentLossesOfPropertyPlantAndEquipmentAndIntangibleAssetsRecognisedInProfitOrLoss contextRef="c3" decimals="0" unitRef="u0">0</fsa:DepreciationAmortisationExpenseAndImpairmentLossesOfPropertyPlantAndEquipmentAndIntangibleAssetsRecognisedInProfitOrLoss>
   <fsa:WritedownsOfCurrentAssetsOtherThanCurrentFinancialAssets contextRef="c0" decimals="0" unitRef="u0">16648</fsa:WritedownsOfCurrentAssetsOtherThanCurrentFinancialAssets>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c0" decimals="0" unitRef="u0">44970</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c3" decimals="0" unitRef="u0">-19571</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:OtherFinanceExpenses contextRef="c0" decimals="0" unitRef="u0">3204</fsa:OtherFinanceExpenses>
   <fsa:OtherFinanceExpenses contextRef="c3" decimals="0" unitRef="u0">3164</fsa:OtherFinanceExpenses>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c0" decimals="0" unitRef="u0">41766</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c3" decimals="0" unitRef="u0">-22735</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:TaxExpense contextRef="c0" decimals="0" unitRef="u0">10442</fsa:TaxExpense>
   <fsa:TaxExpense contextRef="c3" decimals="0" unitRef="u0">0</fsa:TaxExpense>
   <fsa:ProfitLoss contextRef="c0" decimals="0" unitRef="u0">31324</fsa:ProfitLoss>
   <fsa:ProfitLoss contextRef="c3" decimals="0" unitRef="u0">-22735</fsa:ProfitLoss>
   <fsa:ProposedDividendRecognisedInEquity contextRef="c4" decimals="0" unitRef="u0">0</fsa:ProposedDividendRecognisedInEquity>
   <fsa:ProposedDividendRecognisedInEquity contextRef="c5" decimals="0" unitRef="u0">0</fsa:ProposedDividendRecognisedInEquity>
   <fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod contextRef="c0" decimals="0" unitRef="u0">0</fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod>
   <fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod contextRef="c3" decimals="0" unitRef="u0">0</fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod>
   <fsa:TransferredToFromRetainedEarnings contextRef="c0" decimals="0" unitRef="u0">31324</fsa:TransferredToFromRetainedEarnings>
   <fsa:TransferredToFromRetainedEarnings contextRef="c3" decimals="0" unitRef="u0">-22735</fsa:TransferredToFromRetainedEarnings>
   <fsa:ProfitLoss contextRef="c0" decimals="0" unitRef="u0">31324</fsa:ProfitLoss>
   <fsa:ProfitLoss contextRef="c3" decimals="0" unitRef="u0">-22735</fsa:ProfitLoss>
   <fsa:PlantAndMachinery contextRef="c4" decimals="0" unitRef="u0">11142</fsa:PlantAndMachinery>
   <fsa:PlantAndMachinery contextRef="c5" decimals="0" unitRef="u0">11142</fsa:PlantAndMachinery>
   <fsa:PropertyPlantAndEquipment contextRef="c4" decimals="0" unitRef="u0">11142</fsa:PropertyPlantAndEquipment>
   <fsa:PropertyPlantAndEquipment contextRef="c5" decimals="0" unitRef="u0">11142</fsa:PropertyPlantAndEquipment>
   <fsa:NoncurrentAssets contextRef="c4" decimals="0" unitRef="u0">11142</fsa:NoncurrentAssets>
   <fsa:NoncurrentAssets contextRef="c5" decimals="0" unitRef="u0">11142</fsa:NoncurrentAssets>
   <fsa:ManufacturedGoodsAndGoodsForResale contextRef="c4" decimals="0" unitRef="u0">3200</fsa:ManufacturedGoodsAndGoodsForResale>
   <fsa:ManufacturedGoodsAndGoodsForResale contextRef="c5" decimals="0" unitRef="u0">9513</fsa:ManufacturedGoodsAndGoodsForResale>
   <fsa:Inventories contextRef="c4" decimals="0" unitRef="u0">3200</fsa:Inventories>
   <fsa:Inventories contextRef="c5" decimals="0" unitRef="u0">9513</fsa:Inventories>
   <fsa:CashAndCashEquivalents contextRef="c4" decimals="0" unitRef="u0">92307</fsa:CashAndCashEquivalents>
   <fsa:CashAndCashEquivalents contextRef="c5" decimals="0" unitRef="u0">33894</fsa:CashAndCashEquivalents>
   <fsa:CurrentAssets contextRef="c4" decimals="0" unitRef="u0">95507</fsa:CurrentAssets>
   <fsa:CurrentAssets contextRef="c5" decimals="0" unitRef="u0">43407</fsa:CurrentAssets>
   <fsa:Assets contextRef="c4" decimals="0" unitRef="u0">106649</fsa:Assets>
   <fsa:Assets contextRef="c5" decimals="0" unitRef="u0">54549</fsa:Assets>
   <fsa:ContributedCapital contextRef="c4" decimals="0" unitRef="u0">50000</fsa:ContributedCapital>
   <fsa:ContributedCapital contextRef="c5" decimals="0" unitRef="u0">50000</fsa:ContributedCapital>
   <fsa:RetainedEarnings contextRef="c4" decimals="0" unitRef="u0">24563</fsa:RetainedEarnings>
   <fsa:RetainedEarnings contextRef="c5" decimals="0" unitRef="u0">-6761</fsa:RetainedEarnings>
   <fsa:ProposedDividendRecognisedInEquity contextRef="c5" decimals="0" unitRef="u0">0</fsa:ProposedDividendRecognisedInEquity>
   <fsa:Equity contextRef="c4" decimals="0" unitRef="u0">74563</fsa:Equity>
   <fsa:Equity contextRef="c5" decimals="0" unitRef="u0">43239</fsa:Equity>
   <fsa:ShorttermPayablesToGroupEnterprises contextRef="c4" decimals="0" unitRef="u0">32086</fsa:ShorttermPayablesToGroupEnterprises>
   <fsa:ShorttermPayablesToGroupEnterprises contextRef="c5" decimals="0" unitRef="u0">11310</fsa:ShorttermPayablesToGroupEnterprises>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c4" decimals="0" unitRef="u0">32086</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c5" decimals="0" unitRef="u0">11310</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c4" decimals="0" unitRef="u0">32086</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c5" decimals="0" unitRef="u0">11310</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesAndEquity contextRef="c4" decimals="0" unitRef="u0">106649</fsa:LiabilitiesAndEquity>
   <fsa:LiabilitiesAndEquity contextRef="c5" decimals="0" unitRef="u0">54549</fsa:LiabilitiesAndEquity>
   <fsa:DisclosureOfApplicationOfExceptionsForMicroUndertakings contextRef="c0" xml:lang="da">
    
        &lt;div xmlns="http://www.w3.org/1999/xhtml" style="margin-bottom: 10px;"&gt;
            Mikrovirksomheden anvender undtagelsen om at give oplysning om anvendt regnskabspraksis
        &lt;/div&gt;
    
    

    
    
        &lt;div xmlns="http://www.w3.org/1999/xhtml" style="margin-bottom: 10px;"&gt;
            Mikrovirksomheden anvender undtagelsen om at give oplysning om det gennemsnitlige antal heltidsbeskæftigede i regnskabsåret
        &lt;/div&gt;
    
</fsa:DisclosureOfApplicationOfExceptionsForMicroUndertakings>
   <sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc contextRef="c0" xml:lang="da">false</sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc>
   <fsa:ClassOfReportingEntity contextRef="c0" xml:lang="da">Regnskabsklasse B, mikrovirksomhed</fsa:ClassOfReportingEntity>
   <fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB contextRef="c0" xml:lang="da">false</fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB>
   <fsa:SelectedElementsFromReportingClassC contextRef="c0" xml:lang="da">false</fsa:SelectedElementsFromReportingClassC>
   <fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod contextRef="c0" xml:lang="da">true</fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod>
   <gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="c0" xml:lang="da">Erhvervsstyrelsen Regnskab Basis</gsd:ToolForPreparingTheXBRLInstanceDocument>
   <gsd:PredingReportingPeriodEndDate contextRef="c0">2023-12-31</gsd:PredingReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="c0">2023-01-01</gsd:PrecedingReportingPeriodStartDate>
   <cmn:TypeOfAuditorAssistance contextRef="c0" xml:lang="da">Ingen bistand</cmn:TypeOfAuditorAssistance>
   <gsd:NameOfSubmittingEnterprise contextRef="c0" xml:lang="da">Jørgen Wæver Johansen</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="c0" xml:lang="da">Nigerleq 34</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="c0" xml:lang="da">3905 Nuussuaq</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutAccountingPolicies contextRef="c0" xml:lang="da">true</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutAccountingPolicies>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutLiabilitiesDueForPaymentMoreThanFiveYearsAfterTheBalanceSheetDate contextRef="c0" xml:lang="da">false</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutLiabilitiesDueForPaymentMoreThanFiveYearsAfterTheBalanceSheetDate>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutCertainSpecialItems contextRef="c0" xml:lang="da">false</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutCertainSpecialItems>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutNumberOfEmployees contextRef="c0" xml:lang="da">true</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutNumberOfEmployees>
</xbrli:xbrl>
