Formula for Calculating Difference Between Cells

[Bazza06]

I am looking for a formula to calculate the difference between two cells and indicate whether the difference is a plus or minus.
In a separate column, I want to show the difference between the cells as a percentage.

As per the image I have provided, I want the value of C3 and C2 to show in D3 but, as in this case, the difference is a minus, and I would like to show this by either a minus figure or enclosed brackets.
In column E I would like to show the percentage difference.

Thanks for any help you can provide.

 

[alansidman]

Book1
	A	B	C	D	E
1	Month	Total Payments	End of Month Value	Increase / Decrease	Percentage Change
2	Mar-22	€ 167,902.72	€ 172,025.08	€ 4,122.36	2.455%
3	Apr-22	€ 0.00	€ 166,148.38	-€ 5,876.70	-3.416%
4	May-22	€ 0.00	€ 164,659.53	-€ 1,488.85	-0.896%
5	Jun-22	€ 0.00	€ 156,493.19	-€ 8,166.34	-4.960%
Sheet1

Cell Formulas
Range	Formula
D2	D2	=C2-B2
E2	E2	=D2/B2
D3:D5	D3	=C3-C2
E3:E5	E3	=D3/C2

 

[Bazza06]

Book1
	A	B	C	D	E
1	Month	Total Payments	End of Month Value	Increase / Decrease	Percentage Change
2	Mar-22	€ 167,902.72	€ 172,025.08	€ 4,122.36	2.455%
3	Apr-22	€ 0.00	€ 166,148.38	-€ 5,876.70	-3.416%
4	May-22	€ 0.00	€ 164,659.53	-€ 1,488.85	-0.896%
5	Jun-22	€ 0.00	€ 156,493.19	-€ 8,166.34	-4.960%
Sheet1

Cell Formulas
Range	Formula
D2	D2	=C2-B2
E2	E2	=D2/B2
D3:D5	D3	=C3-C2
E3:E5	E3	=D3/C2

Many thanks, that's excellent.