The Underwater World! – Solution

The first glaring difference between the two photos is the color of the ketchup bottle cap in both photos. The cap is red in the first photo, while it’s green in the second one. Sponge Bob’s hat has a snowflake detail engraved on it in the second photo, while in the first photo, there’s an anchor on it instead.

Lastly, the floating plate on his right-hand side has what appears to be some sort of floral delicacy in the second photo, which is missing on the plate in the photo on the left.