Excel Formula and Variance Analysis

[Mur]

Cell A1 is 10 an input
Cell B1 is 5 an input
Cell C1 is 5 a formula of A1 - B1

I want to only see variances that are greater than 25% of cell A1 and I can
get that to work but if cell A1 is less than 5 in the above example I can't.
I want to see 25% of cell A1 regardless of whether the variances is positive
or negative

Any help would be appreciated........