MIRNAN: 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.
MIRNAN
Largest movements
- Cash +€12,726
up €12,726 (+48.8%), from €26,053 to €38,779
mainly Net result for the year (+€14,812) and Tax, wage and social debts (+€14,095)
- Tangible fixed assets -€9,755
down €9,755 (-17.7%), from €55,064 to €45,309
- Stocks and contracts -€4,892
down €4,892 (-54.2%), from €9,027 to €4,134
- Receivables within one year -€4,265
down €4,265 (-49.7%), from €8,580 to €4,315
of which Trade receivables: -€5,616
- Intangible fixed assets -€1,429
down €1,429 (-32.4%), from €4,407 to €2,979
- Debts after one year -€34,790
no longer reported in 2024 (was €34,790)
- Reserves +€14,812
up €14,812 (+45.7%), from €32,392 to €47,204
of which Distributable reserves: +€14,812
- Tax, wage and social debts +€14,095
up €14,095 (+42.7%), from €33,006 to €47,101
of which Remuneration and social security: +€7,514
- Trade debts -€3,148
down €3,148 (-60.4%), from €5,211 to €2,063
- Purchases and services -€76,426
down €76,426 (-23.1%), from €331,365 to €254,939
- Turnover -€47,707
down €47,707 (-10.3%), from €464,038 to €416,331
- Gross operating margin +€26,289
up €26,289 (+13.6%), from €192,951 to €219,240
- Staff costs +€20,252
up €20,252 (+12.4%), from €163,585 to €183,836
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,400 | €101,368 | -€9,032 | -8.2% |
| Fixed assets | 21/28 | €64,471 | €53,287 | -€11,184 | -17.3% |
| Intangible fixed assets | 21 | €4,407 | €2,979 | -€1,429 | -32.4% |
| Tangible fixed assets | 22/27 | €55,064 | €45,309 | -€9,755 | -17.7% |
| Plant, machinery and equipment | 23 | €55,064 | €45,309 | -€9,755 | -17.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €45,929 | €48,081 | +€2,152 | +4.7% |
| Stocks and contracts in progress | 3 | €9,027 | €4,134 | -€4,892 | -54.2% |
| Stocks | 30/36 | €9,027 | €4,134 | -€4,892 | -54.2% |
| Amounts receivable within one year | 40/41 | €8,580 | €4,315 | -€4,265 | -49.7% |
| Trade receivables | 40 | €8,580 | €2,964 | -€5,616 | -65.5% |
| Other amounts receivable | 41 | - | €1,352 | +€1,352 | |
| Cash at bank and in hand | 54/58 | €26,053 | €38,779 | +€12,726 | +48.8% |
| Deferred charges and accrued income | 490/1 | €2,269 | €852 | -€1,417 | -62.4% |
| Total equity and liabilities | 10/49 | €110,400 | €101,368 | -€9,032 | -8.2% |
| Equity | 10/15 | €37,392 | €52,204 | +€14,812 | +39.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,392 | €47,204 | +€14,812 | +45.7% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €31,892 | €46,704 | +€14,812 | +46.4% |
| Amounts payable | 17/49 | €73,007 | €49,164 | -€23,843 | -32.7% |
| Amounts payable after more than one year | 17 | €34,790 | - | -€34,790 | |
| Other amounts payable | 178/9 | €34,790 | - | -€34,790 | |
| Amounts payable within one year | 42/48 | €38,217 | €49,164 | +€10,947 | +28.6% |
| Trade debts | 44 | €5,211 | €2,063 | -€3,148 | -60.4% |
| Suppliers | 440/4 | €5,211 | €2,063 | -€3,148 | -60.4% |
| Taxes, remuneration and social security | 45 | €33,006 | €47,101 | +€14,095 | +42.7% |
| Taxes | 450/3 | €8,736 | €15,316 | +€6,581 | +75.3% |
| Remuneration and social security | 454/9 | €24,270 | €31,785 | +€7,514 | +31.0% |
| Turnover | 70 | €464,038 | €416,331 | -€47,707 | -10.3% |
| Non-recurring operating income | 76A | €52,478 | €57,848 | +€5,370 | +10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €331,365 | €254,939 | -€76,426 | -23.1% |
| Remuneration, social security and pensions | 62 | €163,585 | €183,836 | +€20,252 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,222 | €11,184 | -€38 | -0.3% |
| Other operating charges | 640/8 | €1,731 | €1,276 | -€454 | -26.2% |
| Gross operating margin | 9900 | €192,951 | €219,240 | +€26,289 | +13.6% |
| Operating profit (loss) | 9901 | €16,414 | €22,943 | +€6,529 | +39.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.2% |
| Financial charges | 65/66B | €4,878 | €4,111 | -€767 | -15.7% |
| Recurring financial charges | 65 | €3,669 | €3,929 | +€260 | +7.1% |
| Non-recurring financial charges | 66B | €1,209 | €181 | -€1,027 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €11,537 | €18,832 | +€7,295 | +63.2% |
| Income taxes | 67/77 | €2,329 | €4,021 | +€1,691 | +72.6% |
| Profit (loss) for the period | 9904 | €9,208 | €14,812 | +€5,604 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,208 | €14,812 | +€5,604 | +60.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.