/usr/share/kservices5/qimageioplugins/xbm.desktop is in libkf5kdelibs4support-data 5.18.0-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | [Desktop Entry]
Type=Service
X-KDE-ServiceTypes=QImageIOPlugins
X-KDE-ImageFormat=xbm
X-KDE-MimeType=image/x-xbitmap
X-KDE-Read=true
X-KDE-Write=true
|