TeX source:
\begin{array}{rclcl} 120\,\% &\widehat{=}& 16.800 \;\text{EUR} \cr\cr 1 \,\% &\widehat{=}& \dfrac{16.800}{120} \;\text{EUR} \cr\cr 100 \,\% &\widehat{=}& \dfrac{100 \cdot 16.800\;\text{EUR}}{120} &=& 14.000 \;\text{EUR} \end{array}