Prepare vertical analysis of the balance sheet in 2021 and in 2020 and analyze the changes.

\begin{tabular}{l|r|r|r} \hline & & 2021 & 2020 \\ \hline Consolidated balance sheet at December 31 & & & \\ \hline Current assets & CHF million & 718,9 & 555,7 \\ \hline Non-current assets & CHF million & 717,4 & 407,8 \\ \hline Current liabilities & CHF million & 744,8 & 428,3 \\ \hline Non-current liabilities & CHF million & 295,4 & 184,3 \\ \hline Equity attributable to shareholders of Rieter Holding Ltd. & CHF million & 395,8 & 350,6 \\ \hline Equity attributable to non-controlling interests & CHF million & 0,3 & 0,3 \\ \hline Total assets & CHF million & 1436,3 & 963,5 \\ \hline Equity ratio & in \% & 27,6 & 36,4 \\ \hline & & & \\ \hline Cash and cash equivalents & CHF million & 248,7 & 282,3 \\ \hline Marketable securities and time deposits & CHF million & 0,7 & 0,9 \\ \hline Current financial debt & CHF million & 209,7 & 151,4 \\ \hline Non-current financial debt & CHF million & 201,6 & 90,5 \\ \hline Net liquidity & CHF million & 161,9 & 41,3 \\ \hline \end{tabular} \begin{tabular}{l|r|r|r} \hline & & 2021 & 2020 \\ \hline Consolidated balance sheet at December 31 & & & \\ \hline Current assets & CHF million & 718,9 & 555,7 \\ \hline Non-current assets & CHF million & 717,4 & 407,8 \\ \hline Current liabilities & CHF million & 744,8 & 428,3 \\ \hline Non-current liabilities & CHF million & 295,4 & 184,3 \\ \hline Equity attributable to shareholders of Rieter Holding Ltd. & CHF million & 395,8 & 350,6 \\ \hline Equity attributable to non-controlling interests & CHF million & 0,3 & 0,3 \\ \hline Total assets & CHF million & 1436,3 & 963,5 \\ \hline Equity ratio & in \% & 27,6 & 36,4 \\ \hline & & & \\ \hline Cash and cash equivalents & CHF million & 248,7 & 282,3 \\ \hline Marketable securities and time deposits & CHF million & 0,7 & 0,9 \\ \hline Current financial debt & CHF million & 209,7 & 151,4 \\ \hline Non-current financial debt & CHF million & 201,6 & 90,5 \\ \hline Net liquidity & CHF million & 161,9 & 41,3 \\ \hline \end{tabular}