The assets are property of legal or natural persons. That properties can be expressed in money and they are used in the company in order to achieve a certain profit. There are a few divisions of the assets, but the most important in this case is the division according to the life cycle is divided - fixed and current. While fixed assets includes permanent resources, current assets includes working assets. Fixed and working assets included in company's operating and they contribute to making company's income. In the example of the company Plava Laguna d.d. the analysis of assets over a period of two years (2016th and 2017th) is shown through the horizontal and vertical analysis od balance Sheet and horizontal and vertical analysis of Profit and loss account. For a conclusion about the effectiveness of the management of company assets, several types of financial indicator over the period are analysed. The purpose of the paper is to draw a conclusion based on analyses of assets Plava Laguna d.d. about the importance of assets in business and the need to use analyses of assets at spatting business disorder and in managing company's.