Entrepreneurship as the foundation of the economy means creating value for a company and a person, in order to make a profit ultimately through innovation and bringing new solutions to the market. Today, this is done in combination with technology and market dynamics, and in order to be successful, a company must operate at a profit, which indicates that the company is operating stably. This can be read from the financial statements which give a complete insight into the business of a company and its profitability. Financial statements are therefore very important in the business world and are the basis for obtaining all important information. The subject of this paper was to show the importance of entrepreneurship and financial reporting through a comparison of two selected companies from the school and office product sales industry. In this regard, it is possible to state that both companies operate successfully and with profit, but Fokus d.o.o. as one of the two observed companies, operates more successfully compared to Eurocom d.o.o. according to all financial indicators.