Mauna Lingua: what changed
Mauna Lingua
Largest movements
- Cash -€24,419
down €24,419 (-37.1%), from €65,804 to €41,385
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€21,847)
- Tangible fixed assets -€3,241
down €3,241 (-34.9%), from €9,296 to €6,054
of which Plant, machinery and equipment: -€2,742
- Stocks and contracts +€2,034
up €2,034 (+7.6%), from €26,594 to €28,628
- Receivables within one year +€1,306
up €1,306 (+4.9%), from €26,664 to €27,970
of which Trade receivables: +€756
- Tax, wage and social debts -€21,847
down €21,847 (-64.4%), from €33,948 to €12,102
of which Taxes: -€17,847
- Gross operating margin -€7,811
down €7,811 (-9.6%), from €81,413 to €73,602
- Taxes -€1,910
down €1,910 (-9.9%), from €19,372 to €17,462
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,324 | €105,416 | -€23,908 | -18.5% |
| Fixed assets | 21/28 | €9,296 | €6,054 | -€3,241 | -34.9% |
| Tangible fixed assets | 22/27 | €9,296 | €6,054 | -€3,241 | -34.9% |
| Plant, machinery and equipment | 23 | €8,796 | €6,054 | -€2,742 | -31.2% |
| Furniture and vehicles | 24 | €499 | €0 | -€499 | -100% |
| Current assets | 29/58 | €120,029 | €99,362 | -€20,667 | -17.2% |
| Stocks and contracts in progress | 3 | €26,594 | €28,628 | +€2,034 | +7.6% |
| Stocks | 30/36 | €26,594 | €28,628 | +€2,034 | +7.6% |
| Amounts receivable within one year | 40/41 | €26,664 | €27,970 | +€1,306 | +4.9% |
| Trade receivables | 40 | €23,968 | €24,724 | +€756 | +3.2% |
| Other amounts receivable | 41 | €2,696 | €3,246 | +€551 | +20.4% |
| Cash at bank and in hand | 54/58 | €65,804 | €41,385 | -€24,419 | -37.1% |
| Deferred charges and accrued income | 490/1 | €967 | €1,378 | +€412 | +42.6% |
| Total equity and liabilities | 10/49 | €129,324 | €105,416 | -€23,908 | -18.5% |
| Equity | 10/15 | €20,460 | €21,033 | +€573 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €573 | +€573 | |
| Amounts payable | 17/49 | €108,864 | €84,383 | -€24,481 | -22.5% |
| Amounts payable within one year | 42/48 | €106,364 | €83,133 | -€23,231 | -21.8% |
| Trade debts | 44 | €2,981 | €2,478 | -€503 | -16.9% |
| Suppliers | 440/4 | €2,981 | €2,478 | -€503 | -16.9% |
| Taxes, remuneration and social security | 45 | €33,948 | €12,102 | -€21,847 | -64.4% |
| Taxes | 450/3 | €24,948 | €7,102 | -€17,847 | -71.5% |
| Remuneration and social security | 454/9 | €9,000 | €5,000 | -€4,000 | -44.4% |
| Other amounts payable | 47/48 | €69,435 | €68,553 | -€881 | -1.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,827 | €4,774 | -€54 | -1.1% |
| Other operating charges | 640/8 | €587 | €648 | +€60 | +10.3% |
| Gross operating margin | 9900 | €81,413 | €73,602 | -€7,811 | -9.6% |
| Operating profit (loss) | 9901 | €75,998 | €68,181 | -€7,817 | -10.3% |
| Financial income | 75/76B | €226 | €43 | -€183 | -81.1% |
| Recurring financial income | 75 | €226 | €43 | -€183 | -81.1% |
| Financial charges | 65/66B | €146 | €188 | +€43 | +29.2% |
| Recurring financial charges | 65 | €146 | €188 | +€43 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €76,078 | €68,035 | -€8,043 | -10.6% |
| Income taxes | 67/77 | €19,372 | €17,462 | -€1,910 | -9.9% |
| Profit (loss) for the period | 9904 | €56,706 | €50,573 | -€6,133 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,706 | €50,573 | -€6,133 | -10.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.