What is the fastest way to compare two balance sheets of different months in Excel?

Hi. I need to compare two balance sheets of different months in Microsoft Excel. The ledger (line items) may not be exactly the same for the balance sheet of each month. I need to calculate the fluctuation of identical ledger (line items) across 2 months. There is an account number attached to each ledger (line item).

What Excel formulas (other than Sum and If) would help me to complete this task in the fast possible time?

I currently take at least about 4 hours to complete this task as there are hundreds of lines.

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