Board Thread:Questions and Answers/@comment-31379090-20170817112759/@comment-32233739-20170817114941

you will have a character with better ATK against what they are strong against (ie. TEQ will hit AGL harder), they will defend better when guard is activated (i.e. TEQ blocking AGL), they will recover slightly more health when collecting the cards colour orbs (i.e. LR Goku getting TEQ Orbs), their super attacks will do more damage and they will be able to dodge, crit and/or additional attacks depending on if you put points in to those areas

its all here: http://dbz-dokkanbattle.wikia.com/wiki/Hidden_Potential_System