A decent posting format:

Code:

Sub UpDown()
Dim cht As Chart, s1 As Series, s2 As Series, yv1, yv2, i%
Set cht = ActiveChart
Set s1 = cht.SeriesCollection(1) ' first series
Set s2 = cht.SeriesCollection(2) ' second series
s1.HasDataLabels = False
s2.HasDataLabels = True
With s2.DataLabels
.Font.Bold = 1
.Font.Size = 12
.Position = xlLabelPositionCenter
End With
yv1 = s1.Values
yv2 = s2.Values
For i = 1 To UBound(yv1)
s2.DataLabels(i).Text = yv2(i) - yv1(i) ' amount of change
Select Case yv2(i) - yv1(i)
Case Is > 0
s2.DataLabels(i).Top = s2.DataLabels(i).Top - 10 ' fine tune position
Case Is < 0
s2.DataLabels(i).Top = s2.DataLabels(i).Top + 10
End Select
Next
End Sub

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