New minus old, divided by old — and why the order matters.
Year-end review: for each cost line, put the change from last year to this year as a percentage of last year in D2:D6. A rise should come out positive and a fall negative.
Solve it on your own to keep the bonus. Each hint gets one step closer to the formula.
The same formula in the other shapes it takes at work.
Calculate percentages using basic arithmetic.
New minus old, divided by old — and why the order matters.
Price × (1 + rate), with the rate kept in one cell.
Recover the net price from a gross one — and why subtracting 20% is wrong.
This is the grid you start with. Cell references in the task — B6, C2 — point at the row numbers and column letters below.
| A | B | C | D | |
|---|---|---|---|---|
| 1 | Cost | Last year | This year | Change |
| 2 | Rent | 36000 | 37800 | |
| 3 | Energy | 8400 | 10920 | |
| 4 | Insurance | 4200 | 3990 | |
| 5 | Software | 5600 | 5600 | |
| 6 | Travel | 12500 | 9375 |
A percentage change is always relative to where you started. Dividing by this year instead understates every rise and overstates every fall, and =C2-B2/B2 without brackets is not a percentage at all — it divides B2 by itself and takes 1 off this year's figure.