Let the number \( C \) be the reference number. Then,
\[
A = C \times \left( 1 - \frac{15}{100} \right) = C \times 0.85
\]
and
\[
B = C \times \left( 1 - \frac{32}{100} \right) = C \times 0.68
\]
We are asked to find the percentage by which \( B \) is less than \( A \). The difference between \( A \) and \( B \) is:
\[
A - B = C \times 0.85 - C \times 0.68 = C \times (0.85 - 0.68) = C \times 0.17
\]
The percentage by which \( B \) is less than \( A \) is:
\[
\frac{A - B}{A} \times 100 = \frac{C \times 0.17}{C \times 0.85} \times 100 = \frac{0.17}{0.85} \times 100 = 20%
\]
Thus, number \( B \) is \( \boxed{20%} \) less than number \( A \).