Walnut tree Consulting: 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.
Walnut tree Consulting
Largest movements
- Receivables within one year -€42,659
down €42,659 (-39.9%), from €106,988 to €64,329
of which Trade receivables: -€81,866
- Tangible fixed assets -€6,629
down €6,629 (-29.4%), from €22,560 to €15,932
of which Plant, machinery and equipment: -€10,416
- Cash -€2,519
down €2,519 (-9.4%), from €26,756 to €24,237
mainly Net result for the year (-€34,377) and Accrued charges and deferred income (-€13,868)
- Reserves -€34,377
down €34,377 (-44.9%), from €76,643 to €42,265
- Accrued charges and deferred income -€13,868
down €13,868 (-48.4%), from €28,638 to €14,771
- Trade debts -€10,773
down €10,773 (-59.3%), from €18,172 to €7,399
- Current portion of long-term debt +€5,187
up €5,187 (+259.1%), from €2,002 to €7,189
- Tax, wage and social debts +€2,450
up €2,450 (+8.1%), from €30,172 to €32,622
- Gross operating margin -€74,647
down €74,647, from €58,147 to -€16,501
- Taxes -€9,596
down €9,596 (-95.2%), from €10,077 to €480
- Depreciation +€3,046
up €3,046 (+29.8%), from €10,221 to €13,267
- Other operating charges +€2,456
up €2,456 (+556.7%), from €441 to €2,897
- Financial charges +€1,420
up €1,420 (+100.7%), from €1,410 to €2,829
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 | €161,549 | €108,135 | -€53,414 | -33.1% |
| Fixed assets | 21/28 | €23,608 | €16,598 | -€7,010 | -29.7% |
| Intangible fixed assets | 21 | €1,048 | €667 | -€381 | -36.4% |
| Tangible fixed assets | 22/27 | €22,560 | €15,932 | -€6,629 | -29.4% |
| Plant, machinery and equipment | 23 | €22,560 | €12,145 | -€10,416 | -46.2% |
| Furniture and vehicles | 24 | - | €3,787 | +€3,787 | |
| Current assets | 29/58 | €137,941 | €91,537 | -€46,404 | -33.6% |
| Amounts receivable within one year | 40/41 | €106,988 | €64,329 | -€42,659 | -39.9% |
| Trade receivables | 40 | €84,329 | €2,463 | -€81,866 | -97.1% |
| Other amounts receivable | 41 | €22,659 | €61,866 | +€39,207 | +173.0% |
| Cash at bank and in hand | 54/58 | €26,756 | €24,237 | -€2,519 | -9.4% |
| Deferred charges and accrued income | 490/1 | €4,197 | €2,971 | -€1,226 | -29.2% |
| Total equity and liabilities | 10/49 | €161,549 | €108,135 | -€53,414 | -33.1% |
| Equity | 10/15 | €78,643 | €44,265 | -€34,377 | -43.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,643 | €42,265 | -€34,377 | -44.9% |
| Distributable reserves | 133 | €76,643 | €42,265 | -€34,377 | -44.9% |
| Amounts payable | 17/49 | €82,907 | €63,870 | -€19,037 | -23.0% |
| Amounts payable after more than one year | 17 | €3,922 | €1,890 | -€2,032 | -51.8% |
| Financial debts | 170/4 | €3,922 | €1,890 | -€2,032 | -51.8% |
| Amounts payable within one year | 42/48 | €50,346 | €47,209 | -€3,137 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €2,002 | €7,189 | +€5,187 | +259.1% |
| Trade debts | 44 | €18,172 | €7,399 | -€10,773 | -59.3% |
| Suppliers | 440/4 | €18,172 | €7,399 | -€10,773 | -59.3% |
| Taxes, remuneration and social security | 45 | €30,172 | €32,622 | +€2,450 | +8.1% |
| Taxes | 450/3 | €30,172 | €32,622 | +€2,450 | +8.1% |
| Accrued charges and deferred income | 492/3 | €28,638 | €14,771 | -€13,868 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,221 | €13,267 | +€3,046 | +29.8% |
| Other operating charges | 640/8 | €441 | €2,897 | +€2,456 | +556.7% |
| Gross operating margin | 9900 | €58,147 | -€16,501 | -€74,647 | |
| Operating profit (loss) | 9901 | €47,485 | -€32,664 | -€80,149 | |
| Financial income | 75/76B | €694 | €1,596 | +€902 | +129.9% |
| Recurring financial income | 75 | €694 | €1,596 | +€902 | +129.9% |
| Financial charges | 65/66B | €1,410 | €2,829 | +€1,420 | +100.7% |
| Recurring financial charges | 65 | €1,410 | €2,829 | +€1,420 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | €46,770 | -€33,897 | -€80,666 | |
| Income taxes | 67/77 | €10,077 | €480 | -€9,596 | -95.2% |
| Profit (loss) for the period | 9904 | €36,693 | -€34,377 | -€71,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,693 | -€34,377 | -€71,070 |
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 8 October 2026 via checked.be.