Percent change = ((new − old) / old) × 100. Absolute Δ is new − old. When both values sit in a 0–100 band and represent rates or scores, that arithmetic gap is often spoken as percentage points, while the verdict remains relative percent. From 40% to 45% is +5 points and +12.5% relative - both true, different claims.
The change-decode card surfaces Δ, relative %, and the points-style gap so news-style language does not smuggle the wrong interpretation into your spreadsheet. Polling, interest rates, and exam averages are where this ambiguity shows up most often.
Dividing by the new value instead of the old is a silent bug: it answers a different question (“what percent of the new is the gap?”) and is not percent change from the start.
% change = ((new − old) / old) × 100points gap (when both are already %) ≈ new% − old%
Sales tax and tip tools apply a percent-of job to money. Keep pure percent literacy here; apply currency context on sales tax when the base is a price.