The VKRC Diff extension (menu VKRC » More » Compare VKRC programs) compares commands and point coordinates of UP, Folge and Makro files.
Simply choose two files and press the Diff button to show all differences.
The actual comparison result can be printed or saved into a PDF file.

Differences are highlighted directly in the compared text, and collapsible folds (Schritt / Trigger / VExpert / point blocks) stay marked in the left margin after the comparison, exactly as they are in the normal VKRC editor.
Right-click on either side of the comparison to expand or collapse folds - individually for the left or right file, or for both files at once.

With the Compare points' coord. checkbox the coordinates of the points are compared too; differing values are highlighted in the point tables below the texts. The Point distance delta / Point angle delta fields set how much a value may differ before it is treated as a real difference.

You may also refer to the Archive Diff plugin for the comparison of whole archives, including the check of interlocks & technology points.