Source code changes may inadvertently introduce performance regressions. Benchmarking each software version is traditionally employed to identify performance regressions. Although effective, this exhaustive approach is hard to carry out in practice. This paper contrasts source code changes against performance variations. By analyzing 1,288 software versions from 17 open source projects, we identified 10 source code changes leading to a performance variation (improvement or regression). We have produced a cost model to infer whether a software commit introduces a performance variation by analyzing the source code and sampling the execution of a few versions. By profiling the execution of only 17% of the versions, our model is able to identify 83% of the performance regressions greater than 5% and 100% of the regressions greater than 50%.