I disagree with all the previous answers.
The key to dealing with percentages is to clarify percent of what? What is the base?. In most cases, where you have X in the past and Y in the present, we assume X is the base. Other times, it is stated more explicitly, such as “25% of high school dropouts…” indicates that the base is “high school dropouts”. But even then, it’s still a bit vague, because you haven’t specified if you mean all the high school dropouts that ever dropped out, or all the high school dropouts from last year, or from three years ago because that’s the most recent year for which data is available, or maybe you mean a projection for how many people will drop out this year, based on previous trends.
Granted, it makes no sense for your base to be zero, and you could not specify any percent of zero. The real question for debate here is what is the base of the percent. To answer that, we would need to talk to the person who said it, to ask for clarification.
This is why people who tell their coach “Giving 110% is impossible” are wrong. The question is 110% of what? If you assume that the base is the maximum amount that you are capable of giving, then yes, giving 110% would be impossible. But if your base is the standard amount expected by other people in similar situations, asking for 110% makes perfect sense.
In many situations, comparing X and Y, you don’t know which one should be the base, so you don’t use either of them. You pick a point in between (typically the arithmetic mean or the geometric mean) and express the difference from that central point. We used to do this in Physics all the time. You take two measurements, say 4.3 cm and 4.6 cm. You can’t really say one of them is wrong and the other is right. You can’t really say that one of them is the original and the other is a copy. They both came from the same experiment. You want to compare how close they are. You use 4.45 cm as your base and you take (4.6-4.3)/4.45=.06741573 and you say the difference between the two measurements is 6.74% .
Applying this same logic to 0 calls on Monday and 1 call on Tuesday, we can use 0.5 as our base and get (1-0)/0.5 = 200%.
Or, if last year we got 250 calls on 250 days, exactly 1 call per day, we can say the difference between 0 and 1 is 100% of last year’s average.