I'm not part of a label or anything but I did this project for one of my classes and I would think that the first one would be harder cause you have establish yourself as an artist, plus you have to establish distribution, manufacturing, etc. Also, a lot of people go into the music industry without any knowledge about it thinking that their talent alone will make them successful. You probably learn a lot from the first to the second album. Also, you almost never make a profit on the first album.
If I am wrong, please correct me.