KCQ - Looking at comparative figures

When reviewing AnaeCo's figures, I noticed from 2012 to 2013 there was an increase to income due to the R&D Tax Incentive declared in 2013 for both years.  There was also a huge reduction in costs, particularly in the area of project delivery.  Finance costs also reduced dramatically, perhaps because they converted so many loans to shares?  This got me thinking that it is probably a good idea when looking at figures you look at two years worth side by side as it uncovers the why’s about the different events/transactions that occurred and also the effect they have on the business and the different areas of the reports.  I guess this all goes back to the concept of Double Entry.