Above ground, I would equip the "basement replacement rooms" quite simply, but all with underfloor heating, inexpensive tiles, and paint on the walls.
Let's put it this way: 1000€/sqm basement makes 70000. Plus a bit of extra waterproofing, no idea, the usable basement might cost 90000.
If you forego 70sqm utility rooms, you plan 10sqm at 1500€ more living space on the ground floor, above that there is a 10sqm storage room.
That makes 20sqm for 30000. Should be more than enough for 4 people.
I averaged the price a bit, since the additional space is built into a house that is already equipped with HVAC, etc. However, you might want to make the children's rooms a bit bigger, since a play basement is then no longer available.
Anyway: a basement is expensive if you only use it for utility and storage space, it becomes even more expensive if there is water involved. Why one clings to that instead of making the house a bit bigger is beyond me. Not only because you don't bring lawnmowers, bikes, and the like downstairs anyway and need a tool shed above, but also the risk that the basement will eventually become damp would discourage me.
As long as it is not just about a 200sqm terraced house, you usually have the freedom to generate storage space differently.