Вы можете сделать эти шаги:
import pandas as pd
df = pd.DataFrame([[1, 3, 2], [100, 90, 110]], columns=['2019-01', '2019-02', '2019-03'], index=['A', 'B'])
df = df.unstack().reset_index(name='value').sort_values(['level_1', 'level_0'])
df['delta'] = df.groupby('level_1').diff()
df['delta'].fillna(df.value, inplace=True)
df.pivot(index='level_1', columns='level_0', values='delta')