As lev mentioned, a percentage always has a "base." A percentage is a measure relative to some number, the base.
The difference between 50 and 40 is 10 or - 10 depending on the base. So the percentage change is either
+10 divided by 40 = plus 25% if 40 is the base or -10 divided by 50 = minus 20% if 50 is the base. This can confuse people. Sales in 2017 were 25% higher than in 2018 means EXACTLY the same thing as sales in 2018 were 20% lower than in 2017. The percentage changes when the base changes even though the numeric facts are the same.
Now as lev also mentioned, in certain contexts there is a common understanding of what the base is. So for example in economic statistics, frequently the number for the earliest year for which a reliable number is available is the base. But if you want to avoid confusing or misleading people, specify what the base is. And if are given a percentage without also being given at least some clue as to what the base is, someone may be trying to mislead you.
The formulas themselves are arithmetically simple.
percentage = 100 times the other number divided by the base number
percentage change = the percentage minus 100.
Any confusion you may have is not because you are terrible at math but because whoever taught you was a terrible teacher. I am willing to bet no one has talked to you about the importance of specifying a base or about how percentages shift when you change the base.
So if 13.51 is the base, the percentage is
[MATH]100 * \dfrac{13.46}{13.51} \approx 99.63\%[/MATH]
and the percentage change is
[MATH]\approx 99.63\% - 100\% = -0.37\%.[/MATH]
If 13.46 is the base the percentage is
[MATH]100 * \dfrac{13.51}{13.46} \approx 100.37\%.[/MATH]
And the percentage change is
[MATH]100.37\% - 100\% = +0.37\%.[/MATH]