A lookup formula answers one direction at a time. Load both lists, pick the column they share, and see what is missing from each side at once.
You will be asked which column identifies a row. Whichever column both lists share — an ID, code or reference number.
File A · original
Drop a CSV or XLSX file here, or click to browse
File B · updated
Drop a CSV or XLSX file here, or click to browse
The comparison does not produce a list of differences; it sorts every record on both sides into exactly one of these, using the column you picked as the key. The counts add up to the rows you loaded, so nothing is silently dropped.
Choosing the key column is the one judgement the tool cannot make for you. Pick a column that identifies a record and does not change between the two files - a reference, a code, an ID. Pick something that varies, such as a name or a date, and rows that are really the same record will be reported as one removed and one added.