What would be the libreoffice calc formula?

How to write this percentage formula in libreoffice calc?

Using example layout of formula in link

Cell A2 = Old number (n1)
Cell B2 = New number (n2)
In cell C2 enter =(B2-A2)/A2

You might find the Calc guide useful. It can be downloaded from documentation page on LibreOffice site

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Well, in cell C2 enter =(B2-A2)/ABS(A2). The link is correct about that, although the chances that the OP will have negative values for one of the numbers is, arguably, very slight.

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Thanks for this