Comparative Balance Sheet
Definition: A comparative balance sheet presents assets, liabilities, and equity side by side for two or more periods, with dollar and percentage changes to hi…
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Part of: Balance Sheet
A comparative balance sheet presents assets, liabilities, and equity side by side for two or more periods, with dollar and percentage changes to highlight trends
Sample Balance SheetComparative
| Fictitious Company LLC | ||||
|---|---|---|---|---|
| Balance Sheet | ||||
| As of December 31 | 2024 | 2025 | $ Change | % Change |
| ASSETS | ||||
| Current Assets | ||||
| Cash and Cash Equivalents | $92,500 | $124,500 | 32,000 | 34.6% |
| Short-Term Investments | 20,000 | 35,000 | 15,000 | 75.0% |
| Accounts Receivable | 164,800 | 187,200 | 22,400 | 13.6% |
| Less: Allowance for Doubtful Accounts | (6,240) | (9,360) | (3,120) | (50.0%) |
| Inventory | 130,500 | 142,800 | 12,300 | 9.4% |
| Prepaid Expenses | 22,000 | 18,400 | (3,600) | (16.4%) |
| Total Current Assets | $423,560 | $498,540 | 74,980 | 17.7% |
| Non-Current Assets | ||||
| Property, Plant & Equipment | $555,000 | $680,000 | 125,000 | 22.5% |
| Less: Accumulated Depreciation | (136,000) | (204,000) | (68,000) | (50.0%) |
| Goodwill | 95,000 | 95,000 | — | — |
| Other Intangible Assets | 50,000 | 42,000 | (8,000) | (16.0%) |
| Total Non-Current Assets | $564,000 | $613,000 | 49,000 | 8.7% |
| TOTAL ASSETS | $987,560 | $1,111,540 | 123,980 | 12.6% |
| LIABILITIES AND EQUITY | ||||
| Current Liabilities | ||||
| Accounts Payable | $86,100 | $96,300 | 10,200 | 11.8% |
| Accrued Expenses | 28,160 | 34,700 | 6,540 | 23.2% |
| Current Portion of Long-Term Debt | 25,000 | 25,000 | — | — |
| Unearned Revenue | 9,300 | 12,500 | 3,200 | 34.4% |
| Total Current Liabilities | $148,560 | $168,500 | 19,940 | 13.4% |
| Non-Current Liabilities | ||||
| Long-Term Debt | $250,000 | $275,000 | 25,000 | 10.0% |
| Deferred Tax Liability | 14,000 | 18,200 | 4,200 | 30.0% |
| Total Non-Current Liabilities | $264,000 | $293,200 | 29,200 | 11.1% |
| Total Liabilities | $412,560 | $461,700 | 49,140 | 11.9% |
| Members' Equity | ||||
| Members' Capital Contributions | $350,000 | $350,000 | — | — |
| Retained Earnings | 225,000 | 299,840 | 74,840 | 33.3% |
| Total Members' Equity | $575,000 | $649,840 | 74,840 | 13.0% |
| TOTAL LIABILITIES AND EQUITY | $987,560 | $1,111,540 | 123,980 | 12.6% |
Assets = Liabilities + Equity → $1,111,540 = $461,700 + $649,840
DurationN/A
Related Subjects
Understand First
- Balance SheetSingle-period version
Related
- Comparative Income StatementComparative income statement
- Comparative Statement of Cash FlowsComparative cash flows
See Also
- Horizontal AnalysisPeriod-to-period trend analysis
External Links
- Balance sheet — Wikipedia