The aim of this essay is to illustrate the recent evolution of the construction industry by the means of comparison of two contrasting years; the year 2008 which is known to be the year preceding the economic crisis and the year 2014, which identifies as the year in which there has been an improvement in the economic situation which indicates that we are now on the road of financial recuperation. This analysis will be made taking into account a series of financial ratios from case studies of construction businesses in the Valencian Community. We will be concentrating on the observation of significant changes in levels of debt of this industry in the two cited examples, as well as the ascertainment of how the situation of construction businesses in the different provinces and said financial ratios, affect the Valencian Community as a whole.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2015/2016