My friend, you gotta think about the simplr fact that gear ratios as we know it works jus because we use a 28 inch wheel, so you can directly compare the ratio and that is a perfectly good way to compare the thing that really matters, which is development.
That 88 wheel is not 28inch so you can't go with teeth in the common way.
Roughly it is + 2inch in wheel, +1 teeth in cog or 3 teeth in front ring.
I was talking of 51.151 one, btw