I don't know if I filled out the data in the table correctly or how to calculate the % of change; can you help?

EXHIBIT 1: STIA HOLZINDUSTRIE GMBH BALANCE SHEET (STRUCTURED AS REQUIRED AUSTRIAN ACCOUNTING STANDARDS, IN MILLIONS OF EUROS) 31/12/2013 31/12/2012 Long-term intangible assets 2.4 2.6 Long-term tangible assets 10.2 12.0 Financial assets 0.4 0.3 Fixed assets 13.0 14.9 Inventory 19.4 21.1 Accounts receivable 2.7a 3.1 Cash/bank 0.8 0.1 Current assets 22.9 24.3 Prepaid expenses 0.9 0.8 TOTAL ASSETS 36.8 40.0 Share capital 2.1 2.1 Accumulated profits 4.5 6.5 Own funds 6.6 8.6 Subsidies 0 0.5 Provisions/accruals 2.8 2.5 Bank debt 4.2b 10.8 Accounts payable 0.7c 0.5 Liabilities toward affiliated companies 21.8d 16.4 Other liabilities 0.7 0.8 Total liabilities 27.4 28.5 TOTAL EQUITY AND LIABILITIES 36.8 40.0 100% of accounts receivable are short term (