Power Query M code
let
Merged = Table.NestedJoin(CurrentTable, {"ID"}, PreviousTable, {"ID"}, "Previous", JoinKind.LeftOuter),
Expanded = Table.ExpandTableColumn(Merged, "Previous", {"Value"}, {"PreviousValue"}),
AddedChangedFlag = Table.AddColumn(Expanded, "HasChanged", each [Value] <> [PreviousValue], type logical)
in
AddedChangedFlag