pre_text: Net debt Net debt is a measure that provides valuable additional information on the summary presentation of the Group’s net financial liabilities and is a measure in common use elsewhere. Prior to this quarter, all financial asset derivatives were current financial assets and so reduced net debt. Following a recent review we now also have financial asset derivatives that are non-current in nature. As all of these derivatives relate to financial liabilities, we continue to exclude them for the purposes of our net debt calculation and have expanded our definition to reflect this. Net debt is now defined as the excess of total financial liabilities, excluding trade payables and other current liabilities, over cash, cash equivalents and other current financial assets, excluding trade and other current receivables, and non-current financial asset derivatives that relate to financial liabilities. (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
table: € million € million
table: 2019 2018
table: (Restated)(a)
table: Total financial liabilities (28,257) (26,738)
table: Current financial liabilities (4,691) (3,613)
table: Non-current financial liabilities (23,566) (23,125)
table: Cash and cash equivalents as per balance sheet 4,185 3,230
table: Cash and cash equivalents as per cash flow statement 4,116 3,090
table: Add bank overdrafts deducted therein 69 140
table: Other current financial assets 907 874
table: Non-current financial assets derivatives that relate to financial liabilities 114 –
table: Net debt (23,051) (22,634)
question: Analyse this data from a financial earnings document. What is the change in the Cash and cash equivalents as per balance sheet from 2018 to 2019?