Dynamics of changes in total assets of lignite mines and lignite-fired power plants in 2000–2008 and partly 2009 against income from sales and attained profits was presented. Differences in assets of mines and power plants were indicated. Significant increase of income from sales and financial results in the analyzed period as well as differences in equity amortization, financial surplus, debt, liquidity and profitability ratios were shown for mines and power plants. In the studied period assets of mines and power plants has increased almost twice with general lignite and electrical energy production rates maintained. Increase of assets has mostly occurred since 2005. Amortization deduction in power plants increased together with the assets increase and stabilized or even decreased in mines. Asset value of mines delivering lignite to power plants was in the studied period at the level of 0,32 of power plant asset value. Economic indicators of mines and power plants, particularly sales, asset value, debt, profitability and liquidity are favorable. Liquidity ratio, decreasing in recent years and reaching lower admissible limit, is a sign of economic weakening taking place in the country and around the world. Data presented in euro for some years characterized by large variability of currency rates may reflect the actual financial state of mines improperly.