4. Take a closer look at the balance sheet and its main components, including working capital

The construction of a balance sheet should enable us to assess the company's ability to continue as a going concern without encountering any financial obstacles. Several analyses can be used to assess the company's solvency in the short and long term. The first step is to analyze the company's financial equilibrium by means of a broad balance sheet.

The balance sheet comprises assets, which include financing requirements (uses):

• stable jobs (fixed assets) ;

• operating requirements (operating current assets) ;

• non-operating requirements (non-operating current assets) ;

• cash assets (cash and marketable securities).

It also includes liabilities, which consist of resources including...