Conceptual tests are widely used by physics instructors to assess students conceptual understanding and compare teaching methods. It is common to look at students changes in their answers between a pre-test and a post-test to quantify a transition in students conceptions. This is often done by looking at the proportion of incorrect answers in the pre-test that changes to correct answers in the post-test -- the gain -- and the proportion of correct answers that changes to incorrect answers -- the loss. By comparing theoretical predictions to experimental data on the Force Concept Inventory, we shown that Item Response Theory (IRT) is able to fairly well predict the observed gains and losses. We then use IRT to quantify the students changes in a test-retest situation when no learning occurs and show that $i)$ up to 25% of total answers can change due to the non-deterministic nature of students answer and that $ii)$ gains and losses can go from 0% to 100%. Still using IRT, we highlight the conditions that must satisfy a test in order to minimize gains and losses when no learning occurs. Finally, recommandations on the interpretation of such pre/post-test progression with respect to the initial level of students are proposed.
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