TeX source:
\begin{array}{rclcl} 1{,}20\;\text{EUR} &\widehat{=}& 100\,\% \cr\cr 1 \;\text{EUR} &\widehat{=}& \dfrac{100\,\%}{1{,}2} \cr\cr 0{,}1 \;\text{EUR} &\widehat{=}& \dfrac{0{,}1 \cdot 100\, \%}{1{,}2} &\approx& 8{,}33\% \end{array}