Garcia SLU

Comparative Condensed Statement of Financial Position

December 31
Increase or (Decrease)
2020 2019
Amount
Assets
Intangibles € 24,000 € 40,000 € (16,000)
Property, plant, and equipment (net) € 100,000 € 92,000 € 8,000
Current Assets € 76,000 € 82,000 € (6,000)
Total assets € 200,000 € 214,000 € (14,000)
Equity and Liabilities
Equity € 20,000 € 16,000 € 4,000
Non-Current liabilities € 140,000 € 150,000 € (10,000)
Current liabilities € 40,000 € 48,000 € (8,000)
Total equity and liabilities € 200,000 € 214,000 € (14,000)
 Garcia SLU
Comparative Condensed Statement of Financial Position
December 31
Increase or (Decrease) 2020
Percent Amount
Assets
-40% Intangibles € 24,000
8.70% Property, plant, and equipment (net) € 100,000
-7.32% Current Assets € 76,000
-6.54% Total assets € 200,000
Equity and Liabilities
25% Equity € 20,000
-6.67% Non-Current liabilities € 140,000
-16.67% Current liabilities € 40,000
-6.54% Total equity and liabilities € 200,000
 arcia SLU
d Statement of Financial Position
ecember 31
2020 2019
Percent Amount Percent

12% € 40,000 19%

50% € 92,000 43%
38% € 82,000 38%
100% € 214,000 100%

10% € 16,000 7%
70% € 150,000 70%
20% € 48,000 22%
100% € 214,000 100%