If you're looking for a "percentage change" from Condition A to Condition B, always use Condition A (the starting point) as the denominator in the calculation.
So the answer to your problem is:
% Change = (B-A)/A
Where:
B=124111
A=90071
When you do this calculation, the answer comes out to about 37.8%
“The lower number” is condition A, so what’s your point?