| Year | Liabilities and Owner’s equity | Percentage | Assets |
| 2016 | Short-term liabilities | 100 | Variable current assets |
| 2017 | Short-term liabilities | 100 | Variable current assets |
| 2018 | Short-term liabilities | 100 | Variable current assets |
| 2016 | Long-term liabilities | 100 | Non-current assets |
| 2017 | Long-term liabilities | 100 | Non-current assets |
| 2018 | Long-term liabilities | 100 | Non-current assets |
| 2016 | Owner’s equity | 41.0 | Fixed non-current assets |
| Owner’s equity | 59.0 | Non-current assets | |
| 2017 | Owner’s equity | 24.3 | Fixed non-current assets |
| Owner’s equity | 75.7 | Non-current assets | |
| 2018 | Owner’s equity | 29.8 | Fixed non-current assets |
| Owner’s equity | 71.2 | Non-current assets |