FINANCIAL ANALYSIS – FROM OPTION TO NECESSITY IN THE EU. COMPANY DIAGNOSIS USING FINANCIAL EQUILIBRIUM INDICATORS

If before the global financial crisis, companies did not pay much importance to financial analysis and diagnostic assessment, after 2008-2009 they were put in front of another reality, the economic pragmatism, where real and applied knowledge of the situation and the financial position plays a crucial role in medium and long term business plans for any company. This article aims to present an analysis of financial balance indicators, integrated into a broader economic context where the current most pressing concern is economic prudencesafe investments and financial predictability. Basically, analyzing indicators of financial balance within diagnosis analysis in the company can help avoid the financial decline of the enterprise, can optimise the financial and human capital and can reveal the self-financing capacity and the need for external financing in a financial market still skeptical about providing loans to companies.