Changes in relations between assets and liabilities on the balance sheets of Croatian companies have been followed on the other hand by changes in the structure of assets. As the changes on both sides of the balance sheet were not in proportion, today there is a balance disproportion, i.e. there is a disproportion in the balance positions, and this represents a problem for indebtedness, solvency and profitability in a given economy. To what extent has this relation been applied is shown by the coefficient of financial stability, which should be, as has been proven, higher than 100 per cent. Thus they have problems with insolvency and create an insolvent system. In everyday terms, they cannot conduct payments to each other and their accounts at the ZAP are often frozen.
Total liabilities are two to three times larger than total assets.
A clear example of what is owed in the economy can be seen through the number of accounts frozen by the Institute for Payment Transactions. Thus companies have been owing more or less the same percentage to one another over the four-year period, while their debt to banks and the state has been growing. However, the relation of indebtedness in comparison with profit making is also becoming worse. In 1993 Croatian companies were able to repay their debts with profit and depreciation within 5.3 years. In other words, a part of the economy is still spending without sufficient funds.