How to do it
- In Financial year in detail, go to Assets and financing and choose "per 100 euros".
- On the left is what the company owns, on the right how it is funded, each per 100 euros of balance sheet.
- Click an item, for example cash or short-term debt. It appears as a line in the chart over the years.
- Click again to remove the line. You can show as many items at once as you like.
Why a common-size balance sheet?
A company with a 10 million balance sheet and one with 200,000 euros cannot be compared in euros. Per 100 euros you see the proportions straight away: how much equity, how much debt, how much cash.
What to look for
Equity rising year after year is a good sign. Short-term debt growing faster than cash deserves attention. The amount in euros is always shown next to the value per 100.
The items follow the Belgian format of annual accounts, which builds on the European Accounting Directive, so you always compare like with like.
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