MAUNA LANI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MAUNA LANI
Largest movements
- Current investments +€5,859
up €5,859 (+5.3%), from €109,886 to €115,744
- Profit (loss) carried forward +€7,763
up €7,763 (+41.1%), from €18,908 to €26,672
- Financial income +€4,487
up €4,487 (+258%), from €1,741 to €6,228
- Taxes +€2,342
up €2,342 (+450%), from €520 to €2,862
- Gross operating margin +€841
up €841 (+9.1%), from €9,223 to €10,064
- Purchases and services -€841
down €841 (-21.6%), from €3,886 to €3,045
- Other operating charges +€166
up €166 (+3.1%), from €5,303 to €5,468
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,220 | €198,983 | +€7,763 | +4.1% |
| Fixed assets | 21/28 | €73,152 | €73,152 | = | 0.0% |
| Tangible fixed assets | 22/27 | €73,152 | €73,152 | = | 0.0% |
| Land and buildings | 22 | €24,193 | €24,193 | = | 0.0% |
| Other tangible fixed assets | 26 | €48,959 | €48,959 | = | 0.0% |
| Current assets | 29/58 | €118,068 | €125,831 | +€7,763 | +6.6% |
| Current investments | 50/53 | €109,886 | €115,744 | +€5,859 | +5.3% |
| Cash at bank and in hand | 54/58 | €8,182 | €10,087 | +€1,905 | +23.3% |
| Total equity and liabilities | 10/49 | €191,220 | €198,983 | +€7,763 | +4.1% |
| Equity | 10/15 | €190,320 | €198,083 | +€7,763 | +4.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €109,912 | €109,912 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €103,762 | €103,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,908 | €26,672 | +€7,763 | +41.1% |
| Amounts payable | 17/49 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €900 | €900 | = | 0.0% |
| Other amounts payable | 47/48 | €900 | €900 | = | 0.0% |
| Turnover | 70 | €13,109 | €13,109 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,886 | €3,045 | -€841 | -21.6% |
| Other operating charges | 640/8 | €5,303 | €5,468 | +€166 | +3.1% |
| Gross operating margin | 9900 | €9,223 | €10,064 | +€841 | +9.1% |
| Operating profit (loss) | 9901 | €3,920 | €4,596 | +€676 | +17.2% |
| Financial income | 75/76B | €1,741 | €6,228 | +€4,487 | +258% |
| Recurring financial income | 75 | €1,741 | €6,228 | +€4,487 | +258% |
| Financial charges | 65/66B | €75 | €198 | +€124 | +166% |
| Recurring financial charges | 65 | €75 | €198 | +€124 | +166% |
| Profit (loss) for the period before taxes | 9903 | €5,587 | €10,626 | +€5,039 | +90.2% |
| Income taxes | 67/77 | €520 | €2,862 | +€2,342 | +450% |
| Profit (loss) for the period | 9904 | €5,067 | €7,763 | +€2,697 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,067 | €7,763 | +€2,697 | +53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.