The different steps in accounting analysis In Figure 31.1 we presented the net results of Sabena NV over the years 1991-2000 and in Figure 31.2 the results of the Sabena Group over the years 1992-2000. In this section we link together all the information we have collected so far on Sabena and re-analyze the evolution of the reported results. The aim of this illustration is to analyze the accounting and reporting strategy and to get an idea of the underlying economic result.