To calculate the difference in percent between two numbers, you can use the following formula:
\[ \text{Percentage Difference} = \left( \frac{\text{Original Value} - \text{New Value}}{\text{Original Value}} \right) \times 100 \]
In this case, let's consider 40 as the original value and 32 as the new value.
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The difference between the two values: \[ 40 - 32 = 8 \]
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Now, apply the values to the formula: \[ \text{Percentage Difference} = \left( \frac{40 - 32}{40} \right) \times 100 = \left( \frac{8}{40} \right) \times 100 = 0.2 \times 100 = 20% \]
Thus, the difference in percent from 40 to 32 is 20%.