I agree with player0, that seeing your sheet, data, data types and layout would facilitate helping you.
However, I'll venture a solution, sight unseen.
There are actually many ways to address what I think you're asking. This is just one of them.
Suppose that your source numbers are in range A2:A. Place the following formula in some other open column, in the cell parallel to the top number in your source range:
=ArrayFormula(ARRAY_CONSTRAIN({"";FILTER(({A3:A;""}-A2:A)/{A3:A;""},A2:A<>"")},COUNTA(A2:A),1))
I've added in more "parts" than are probably necessary. But I tried to include controls, seeing as I don't know what your data actually looks like.
An alternative is to place the following simpler formula into the cell one below where the top number in your source range is:
=ArrayFormula(IF(A3:A="",,(A3:A - A2:A)/A3:A))
In either case, you'll want to format the column/range where the results will be as percent (Format > Number > Percent).
Obviously, if your source numbers are in a range other than A2:A, you'll need to adjust the ranges in either formula accordingly.