Every euro per resident, set against the median of French communes of the same size. This is the “by strata” reading used by OFGL: it places the commune among its peers, without judgement.

under 100 residents · 3,285 communes compared

The gap is shown relative to the median of same-strata communes. Sitting above or below the median reflects a management choice or a local situation — it is not in itself a sign of good or bad management.