13:
Going from 40 to 25 is a decrease of 15. Comparing that 15 to the starting amount of 40, we have a decrease of
or 0.375 or 37.5%. Since you need to round to the nearest whole number, that'd be a decrease of about 38%.
14.
Going from 120 to 140 is an increase of 20. Comparing that 20 to the starting amount of 120, we have an increase of
or about 0.1667 or about 16.67%. Since you need to round to the nearest whole number, that'd be an increase of about 17%.
You always divide the amount of change by the starting value, not the ending value.