SELECT 
   T0.C0,
   T0.C1,
   T0.C2,
   T1.C2,
   T1.C2 - T0.C2,
   CASE
      WHEN T0.C2 = 0
      OR T0.C2 IS NULL THEN 1
      WHEN T1.C2 IS NULL
      OR T1.C2 = 0 THEN -1
      ELSE (T1.C2 - T0.C2) / T0.C2
   END
FROM (
   SELECT DISTINCT
      "TRAVELAGENCY"."AGENCYTYPE" AS C0,
      "TRAVELAGENCY"."ISOCODE" AS C1,
      SUM("ATHLETEFACT"."INVOICEDAMOUNT") AS C2
   FROM "ATHLETEFACT"
   INNER JOIN "TRAVELAGENCY"
   ON (
      "ATHLETEFACT"."AGENCYID" = "TRAVELAGENCY"."AGENCYID"
   )
   INNER JOIN "DATELOOKUP"
   ON (
      "ATHLETEFACT"."INVOICEDDATE" = "DATELOOKUP"."DAYDATE"
   )
   WHERE (
      "DATELOOKUP"."CALENDARYEAR" = 2013
   )
   GROUP BY 
      "TRAVELAGENCY"."AGENCYTYPE",
      "TRAVELAGENCY"."ISOCODE"

) T0
LEFT OUTER JOIN (
   SELECT DISTINCT
      "TRAVELAGENCY"."ISOCODE" AS C0,
      "TRAVELAGENCY"."AGENCYTYPE" AS C1,
      SUM("ATHLETEFACT"."INVOICEDAMOUNT") AS C2
   FROM "ATHLETEFACT"
   INNER JOIN "TRAVELAGENCY"
   ON (
      "ATHLETEFACT"."AGENCYID" = "TRAVELAGENCY"."AGENCYID"
   )
   INNER JOIN "DATELOOKUP"
   ON (
      "ATHLETEFACT"."INVOICEDDATE" = "DATELOOKUP"."DAYDATE"
   )
   WHERE (
      "DATELOOKUP"."CALENDARYEAR" = 2014
   )
   GROUP BY 
      "TRAVELAGENCY"."AGENCYTYPE",
      "TRAVELAGENCY"."ISOCODE"

) T1
ON T0.C1 = T1.C0
AND T0.C0 = T1.C1