Only people with an IQ 140 can find all the 5 differences

Answer

There are five visual differences between the two images provided: 1. The woman's hair: In the left image, she has long hair with no bangs, while in the right image, she has bangs over her forehead. 2. The toilet handle: In the left image, the handle points to the left, whereas in the right image, the handle points to the right. 3. The toilet paper roll: On the left, the loose end of the paper hangs down over the roll (over-style), but on the right, the loose end hangs against the wall (under-style). 4. The floor pattern: Behind the toilet on the left side, the floor tile pattern ends differently next to the wall compared to the image on the right. 5. The base of the toilet: The light blue shadow styling on the bottom right edge of the toilet base differs in shape between the two frames.