The primary purpose of the financial statements is to provide business information about companies that are important to interest groups in and outside the company for making different types of decisions. Each of the sets of fundamental financial statements: balance sheet, profit and loss account, statement of cash flows, statement of changes in equity and notes to the financial statements approaches the business from a different point of view and provides a different set of informations. As the purpose of this paper is to carry out an analysis of the structure of investments based on financial statements, the focus of the paper is the balance sheet and the statement of changes in equity as the fundamental reports that provide information on the sources of assets. In addition to considering the data from the statement, a more complete insight can be obtained using the methods of financial analysis, so the paper presents the settings and the possible results of horizontal and vertical analysis, as well as the calculation of financial indicators. In addition to theoretical consideration of the selected topic, a case study was also conducted, through which the structure of investments in the company Tromont d.o.o. was analyzed. An analysis of the capital structure of a particular company was made on the basis of the data from its financial statements for 2016 and 2017 and using financial indicators, whereby special emphasis was placed on the calculation of the leverage ratios, i.e. the ratios of the other's and own capital.