Financial charcteristics of conpanies vary for many reason. The two most prominent drivers are industry econimics and firm strategy.
Each industry has a financial norm around which companies within th industry tend to operate. An airline,for example,would naturally be expected to have a high proportion of fixed assets (airplanes),while a consulting firm would not. A steel manufacturer because commodities such as product steel are subject to strng price competition,while highly differentiated products like patented drugs enjoy much more pricing freedom. Because of unique economic features of each industry, average financial statements will vary form one industry to the next.