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If the value changes from fraction1 (F1) to fraction 2 (F2), then the percentage change is 100*(F2/F1 - 1) provided F1 > 0. If F1 is 0 then the value is not defined, and if F1 <0 you get nonsense results.
He will turn 41 on December 4, 2010.
If you were born in 1973 you will turn 37 in 2010.
Until your birthday in 2010, you're 15. On your birthday in 2010, you turn 16.
Until your birthday in 2010, you're 87. On your birthday in 2010, you turn 88.