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.
The largest movements
Per side of the balance sheet and in the income statement, in one sentence, with the line that carries the move.
Why the result moved
From one result to the next, line by line: turnover or margin, staff, depreciation, financial items and taxes.
Where the money went
A cash bridge derived from two consecutive balance sheets: operations, investment and financing.