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This contribution deals with the differentiation of agricultural enterprises, with focus on the declining enterprises as the most troublesome. In 2000, these businesses generated about 47% of the total loss in agriculture. In this respect, the methodological procedure was also used for the purpose of tipping out the highly unprofitable enterprises. The economic and financial analysis is focused on evaluation of the achieved results expressed in basic economic indicators. The analysis refers to the cause of agricultural enterprises decline. The different dynamics of restructuring process of agricultural production confirm the marked difference of results characteristic for declining enterprises with growing year-on-year loss, increasing costs, decrease of own capital, high indebtness and dependence on the foreign sources.