Assume pay and paid benefits are essentially the same and are on the high end of your industry and competitive for your background and accomplishments. Also assume you currently have Job A, but job B is aggressively recruiting you and will pay you a 10-15% signing bonus to change jobs.
A. Current Job: 85% of pay in salary, 15% in year end bonus. 3.5% firm annual raise for top achievers. Director level position. Good place to work, lots of autonomy, you like your co-workers and boss. You like your job, it is easy for you, and are appreciated. 30 mile commute which you don't mind, but 1 WFH day a week, plus 9-80 work schedule so every other Friday off. You get an additional 23 days off a year. Travel, maybe 3-4 days a year. Your job is as secure as it can be but it is a big company and layoffs are always possible. You are 1 of 50,000 employees in a non-profit organization that cuts costs every few years which does negatively effect employee morale. Promotion is unlikely within next 5 years if at all. If you are promoted, it will be more money, but you will not like the job as much and it will be way more work and stress.
B. Potential Job: 100% of pay in Salary. 3% annual raise, but can be pushed higher for top achievers. Consultant position. Prospective boss seems great. Good place to work with lots of autonomy. Job is essentially the same, but will be a bit more challenging with a 20% heavier case load. 100% work from home, flexible schedule with home office provided. Exception is out of state travel 3-4 days a month. 31 days off a year. You would be 1 of 1000 employees, but are a subsidiary owned by one of the largest companies in the world. As for career prospects, industry that is more competitive, always hiring, and other companies want talent, frequently contacting other companies consultants to try to entice you and poach you away. Promotion potential is higher, job will in a growing practice area where additional upper management positions will be available and required in the next couple years...this was part of their recruiting pitch to you. If you are promoted, the job would be more money and a better job with less of a load.