Power Query M code
let
NewRows = Table.SelectRows(Table.NestedJoin(CurrentTable, {"ID"}, PreviousTable, {"ID"}, "Match", JoinKind.LeftOuter), each Table.IsEmpty([Match])),
DeletedRows = Table.SelectRows(Table.NestedJoin(PreviousTable, {"ID"}, CurrentTable, {"ID"}, "Match", JoinKind.LeftOuter), each Table.IsEmpty([Match]))
in
NewRows