You are exactly talking about percentages.
B/A is the percentage of the new value relative to the old.
(B-A)/A is the percentage of the increase of the value.
This is algebra not English.
1) You start out with one rock.
2) You add another rock, getting a pile of two rocks.
3) The rock pile size is now 200% of the original size. But, the increase of the rock pile size is 100%.
4) According to the rules of algebra, 100% = 1. In this case 100% = 1 rock, since the unit under discussion is rocks.