Financial information for Gallup SA is presented below.

_____________________ December 31, 2017 _________ December 31, 2016

Plant assets (net) ..................... €396,000 ........................ €320,000

Current assets ......................... 128,000 ........................... 110,000

Share capital-ordinary, €1 par .... 159,000 ..................... 115,000

Retained earnings ..................... 135,300 ........................... 150,000

Non-current liabilities ................ 138,700 ............................ 95,000

Current liabilities ...................... 91,000 ............................. 70,000

Instructions

Prepare a schedule showing a horizontal analysis for 2017 using 2016 as the base year?