stateList = [['Set', 'state', 2022, 2023, 2024], ['A', 'start', 100, 100, 100],['A', 'end', 110, 100, 90]]


def get_changes(state_list):
    starts = {}
    ends = {}

    # first build a dictionary of start and end states for each state (A, B, ...)
    for state in stateList:
        if state[1] == 'start':
            starts[state[0]] = state
        elif state[1] == 'end':
            ends[state[0]] = state

    state_changes = []        
    # iterate through each state name
    for state_name in starts.keys():
        # calculate column changes as (end-start)/start*100
        # first two columns are ignored
        column_changes = [(ends[state_name][i] - v)/v*100 for i, v in enumerate(starts[state_name]) if i > 1]
        # build the state change list
        state_changes.append([state_name, 'change', *column_changes])

    return state_changes



print(get_changes(stateList))