CREATE TABLE source
    (
        id      int,
        name    varchar(1)
    );


CREATE TABLE target
    (
        id      int,
        name    varchar(1)
    );

INSERT INTO source VALUES (1, 'A');
INSERT INTO source VALUES (2, 'B');
INSERT INTO source VALUES (3, 'C');
INSERT INTO source VALUES (4, 'D');

INSERT INTO target VALUES (1, 'A');
INSERT INTO target VALUES (2, 'B');
INSERT INTO target VALUES (4, 'X');
INSERT INTO target VALUES (5, 'F');

select s.id, 'Mismatch' as comment
from source s
join target t
on s.id = t.id and s.name<>t.name

union

select s.id, 'New in source' as comment
from source s
left join target t
on s.id= t.id
where t.id is null

union 

select t.id, 'New in target' as comment
from target t
left join source s
on s.id= t.id
where s.id is null