The short answer is - there’s no way to tell from just “changed from 19 inch to 20 inch” or “changed from 20 inch to 19 inch”.
You’ll still have choices in tyre profile / width, and even then, there can be enough differences between different
brands (for tyres with the same specs) to cause 1km/h difference when you’re doing around 100km/h.
You basically need to break it down into calculation steps to compare:
(a) use an online calculator to get the tyre’s outside diameter for the original wheel, based on the tyre’s specs.
(b) use the same online calculator to get the new tyre’s outside diameter based on specs.
(c) calculate a/b ... it will be a number a bit lower or a bit higher than 1 ... the speedo will read that percentage lower or higher (if a > b, speedo will read a bit higher after the change because the wheels have to scurry a little bit faster to maintain the same real speed as before the change, if b > a the speedo will read lower after the change).
But remember it can still be a percentage point or two out due to tyre brand differences (yes - Plod can be booking you for doing a speed higher than you thought you were doing - but PR is more important than actual safety!).
Just go by the reading the gps is reading. Its more accurate than the speedo.
Also won't matter what size the tyres or wheels are.
The GPS in our Garmin Nuvi (operated by a not-that-interested-in-being-there wife from the passenger seat) is how I tuned the speedo in my project-car.