True Up Opportunity Formula Problem

Hi SF Community,

I am trying to create a simple Account Level formula field but keep running into syntax problems or an error when saving it.  Here's what I'm trying to see:

Percentage of Change (+/ -) between two fields:

-Current EEs on Platform

The Formula Field is True-Up percentage. Below are some screenshots of my issue:

When I refresh this formula on the account level it says 75% increase rather than 25% increase. Can someone help me figure out what is causing this simple issue? 

Best,