Required:

1.Horizontal analysis of the Balance Sheet.

2. Vertical analysis for the Balance sheet.

2020.12.31 2019.12.31 46,156 1,017 6,935 229 891 55,228 11,689 8,998 751 179 21,617 76,845 48,452 1,303 6,936 358 159 57,208 11,161 8,699 679 298 20,837 78,045 Thousand EUR ASSETS Property, plant and equipment Right-of-use assets Intangible assets Non-current amounts receivable Deferred income tax assets Non-current assets Inventories Trade and other receivable Prepayments Cash and cash equivalents Current assets Total assets EQUITY Share capital Share premium Reserves Retained earnings Total equity attributable to owners of the Company Non-controlling interest Total quity LIABILITIES Borrowings liabilities Lease liabilities Government grants Deferred income tax liability Non-current liabilities Borrowings liabilities Lease liabilities Income tax payable Trade and other payables Current liabilities Total liabilities Total equity and liabilities 3,463 3,301 2,347 25,765 34,876 3,463 3,301 2,455 21,831 31,050 51 31,101 53 34,929 13,183 323 4,664 12,308 642 5,243 18,170 4,964 303 18,193 14,142 391 18,479 23,746 41,916 76,845 14,218 28,751 46,944 78,045 2019.01.01- 2019.12.31 114,581 -107,49 7,096 322 2020.01.01- 2020.12.31 120,873 -109,025 11,848 303 -4,374 -3,255 -233 4,289 26 -1,219 -1,193 3,096 732 3,828 -4,568 -2,916 -140 Thousand EUR Revenue Cost of sales Gross profit (loss) Other operating income Distribution costs Administrative expenses Other operating expenses Results of operating activities Finance income Finance costs Net finance costs Profit (loss) before income tax Income tax expenses Profit (loss) for the period Attributable to: Owners of the Company Non-controlling interest Profit (loss) for the year -206 20 -1,262 -1,242 -1,448 1,002 -446 3,826 -446 2 3,828 -446