MIRNA: what changed
Two fiscal 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.
MIRNA
Largest movements
- Tangible fixed assets -€17,837
down €17,837 (-10.8%), from €164,978 to €147,140
- Cash -€13,340
down €13,340 (-80.0%), from €16,672 to €3,332
mainly Net result for the year (-€40,884) and Other debts (-€15,764)
- Receivables within one year -€3,530
no longer reported in 2025 (was €3,530)
- Profit (loss) carried forward -€40,884
down €40,884 (-23.3%), from -€175,722 to -€216,606
- Debts after one year +€17,000
new in 2025: €17,000
- Other debts -€15,764
down €15,764 (-60.8%), from €25,927 to €10,163
- Trade debts +€5,232
up €5,232 (+5362.4%), from €98 to €5,329
- Gross operating margin -€18,402
down €18,402, from €809 to -€17,593
- Financial charges -€1,350
down €1,350 (-74.7%), from €1,807 to €457
- Other operating charges +€1,152
up €1,152 (+29.9%), from €3,846 to €4,998
- Depreciation -€246
down €246 (-1.4%), from €18,084 to €17,837
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.
Cash bridge derived
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 | €185,467 | €150,522 | -€34,945 | -18.8% |
| Fixed assets | 21/28 | €165,028 | €147,190 | -€17,837 | -10.8% |
| Tangible fixed assets | 22/27 | €164,978 | €147,140 | -€17,837 | -10.8% |
| Land and buildings | 22 | €164,978 | €147,140 | -€17,837 | -10.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €20,440 | €3,332 | -€17,108 | -83.7% |
| Amounts receivable within one year | 40/41 | €3,530 | - | -€3,530 | |
| Other amounts receivable | 41 | €3,530 | - | -€3,530 | |
| Cash at bank and in hand | 54/58 | €16,672 | €3,332 | -€13,340 | -80.0% |
| Deferred charges and accrued income | 490/1 | €238 | - | -€238 | |
| Total equity and liabilities | 10/49 | €185,467 | €150,522 | -€34,945 | -18.8% |
| Equity | 10/15 | €158,553 | €117,668 | -€40,884 | -25.8% |
| Contributions | 10/11 | €328,075 | €328,075 | = | 0.0% |
| Capital | 10 | €328,075 | €328,075 | = | 0.0% |
| Issued capital | 100 | €328,075 | €328,075 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,722 | -€216,606 | -€40,884 | -23.3% |
| Amounts payable | 17/49 | €26,915 | €32,854 | +€5,939 | +22.1% |
| Amounts payable after more than one year | 17 | - | €17,000 | +€17,000 | |
| Financial debts | 170/4 | - | €17,000 | +€17,000 | |
| Amounts payable within one year | 42/48 | €26,915 | €15,854 | -€11,061 | -41.1% |
| Trade debts | 44 | €98 | €5,329 | +€5,232 | +5362.4% |
| Suppliers | 440/4 | €98 | €5,329 | +€5,232 | +5362.4% |
| Taxes, remuneration and social security | 45 | €890 | €361 | -€529 | -59.4% |
| Taxes | 450/3 | €890 | €361 | -€529 | -59.4% |
| Other amounts payable | 47/48 | €25,927 | €10,163 | -€15,764 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,084 | €17,837 | -€246 | -1.4% |
| Other operating charges | 640/8 | €3,846 | €4,998 | +€1,152 | +29.9% |
| Gross operating margin | 9900 | €809 | -€17,593 | -€18,402 | |
| Operating profit (loss) | 9901 | -€21,121 | -€40,429 | -€19,308 | -91.4% |
| Financial income | 75/76B | €6 | €1 | -€5 | -83.6% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -83.6% |
| Financial charges | 65/66B | €1,807 | €457 | -€1,350 | -74.7% |
| Recurring financial charges | 65 | €1,807 | €457 | -€1,350 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,922 | -€40,884 | -€17,963 | -78.4% |
| Profit (loss) for the period | 9904 | -€22,922 | -€40,884 | -€17,963 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,922 | -€40,884 | -€17,963 | -78.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.