SQL Server 2019

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CREATE TABLE [dbo].[TB_Transactions](
    [Id] [bigint] IDENTITY(1,1) NOT NULL,
    [TransferFromId] [bigint] NULL,
    [TransferToId] [bigint] NULL,
    [Amount] [decimal](21, 8) NOT NULL, 
    [Created] [datetime2](7) NOT NULL,
 CONSTRAINT [PK_FG_Transactions_Id] PRIMARY KEY CLUSTERED 
(
    [Id] ASC
)
)
INSERT INTO TB_Transactions (TransferFromId,TransferToId,Amount,Created) VALUES
     (17,18,5.00000000,'2022-06-22 16:19:19.8960000'),
     (21,17,12.00000000,'2022-06-01 02:04:27.3970000'),
     (14,19,10.00000000,'2022-05-03 15:43:47.0680000'),
     (15,20,23.00000000,'2022-06-07 11:34:32.1580000'),
     (12,21,100.00000000,'2022-05-05 02:54:57.7000000'),
     (15,14,20.00000000,'2022-06-24 12:57:41.0670000'),
     (19,20,43.00000000,'2022-06-10 00:46:35.3150000'),
     (21,17,54.00000000,'2022-05-05 00:18:24.6590000'),
     (15,18,28.00000000,'2022-05-02 22:06:25.3310000'),
     (13,15,62.00000000,'2022-05-06 00:05:51.2740000'),
     (15,NULL,2.00000000,'2022-06-01 01:05:51.2710000'),
     (NULL,17,3.00000000,'2022-06-02 02:05:51.2770000'),
     (19,NULL,20.00000000,'2022-07-02 02:05:45.2000000'),
     (15,19,50.00000000,'2022-07-08 07:05:40.2000000'),
     (14,21,10.00000000,'2022-07-07 08:05:40.2000000'),
     (14,21,10.00000000,'2022-07-08 09:05:40.2010000');  
16 rows affected

SELECT SUM(myamount)
from
(SELECT iif(ft2.TransferFromId=14,-ft2.Amount,ft2.Amount) myamount
from TB_Transactions ft2
WHERE 
(ft2.TransferFromId =14 or  ft2.TransferToId = 14)and ft2.Created <= '2022-07-07 08:05:41') tam


(No column name)


0.00000000


SELECT *  FROM TB_Transactions ft
 WHERE  (SELECT SUM(myamount)
          FROM
              (SELECT iif(ft2.TransferFromId=ft.TransferFromId,-ft2.Amount,ft2.Amount) myamount
       from TB_Transactions ft2
       WHERE (ft2.TransferFromId =ft.TransferFromId
          or  ft2.TransferToId = ft.TransferFromId)
         and ft2.Created <= ft.Created) t1 )   = 0


Id
TransferFromId
TransferToId
Amount
Created


15
14
21
10.00000000
2022-07-07 08:05:40.2000000


SELECT *,(SELECT SUM(myamount)
			FROM
				(SELECT iif(ft2.TransferFromId=ft.TransferFromId,-ft2.Amount,ft2.Amount) myamount
       from TB_Transactions ft2
       WHERE (ft2.TransferFromId =ft.TransferFromId
          or  ft2.TransferToId = ft.TransferFromId)
         and ft2.Created <= ft.Created) t1 ) test   FROM TB_Transactions ft


Id
TransferFromId
TransferToId
Amount
Created
test


1
17
18
5.00000000
2022-06-22 16:19:19.8960000
64.00000000

2
21
17
12.00000000
2022-06-01 02:04:27.3970000
34.00000000

3
14
19
10.00000000
2022-05-03 15:43:47.0680000
-10.00000000

4
15
20
23.00000000
2022-06-07 11:34:32.1580000
9.00000000

5
12
21
100.00000000
2022-05-05 02:54:57.7000000
-100.00000000

6
15
14
20.00000000
2022-06-24 12:57:41.0670000
-11.00000000

7
19
20
43.00000000
2022-06-10 00:46:35.3150000
-33.00000000

8
21
17
54.00000000
2022-05-05 00:18:24.6590000
-54.00000000

9
15
18
28.00000000
2022-05-02 22:06:25.3310000
-28.00000000

10
13
15
62.00000000
2022-05-06 00:05:51.2740000
-62.00000000

11
15
null
2.00000000
2022-06-01 01:05:51.2710000
32.00000000

12
null
17
3.00000000
2022-06-02 02:05:51.2770000
null

13
19
null
20.00000000
2022-07-02 02:05:45.2000000
-53.00000000

14
15
19
50.00000000
2022-07-08 07:05:40.2000000
-61.00000000

15
14
21
10.00000000
2022-07-07 08:05:40.2000000
0.00000000

16
14
21
10.00000000
2022-07-08 09:05:40.2010000
-10.00000000

Id	TransferFromId	TransferToId	Amount	Created	test
1	17	18	5.00000000	2022-06-22 16:19:19.8960000	64.00000000
2	21	17	12.00000000	2022-06-01 02:04:27.3970000	34.00000000
3	14	19	10.00000000	2022-05-03 15:43:47.0680000	-10.00000000
4	15	20	23.00000000	2022-06-07 11:34:32.1580000	9.00000000
5	12	21	100.00000000	2022-05-05 02:54:57.7000000	-100.00000000
6	15	14	20.00000000	2022-06-24 12:57:41.0670000	-11.00000000
7	19	20	43.00000000	2022-06-10 00:46:35.3150000	-33.00000000
8	21	17	54.00000000	2022-05-05 00:18:24.6590000	-54.00000000
9	15	18	28.00000000	2022-05-02 22:06:25.3310000	-28.00000000
10	13	15	62.00000000	2022-05-06 00:05:51.2740000	-62.00000000
11	15	null	2.00000000	2022-06-01 01:05:51.2710000	32.00000000
12	null	17	3.00000000	2022-06-02 02:05:51.2770000	null
13	19	null	20.00000000	2022-07-02 02:05:45.2000000	-53.00000000
14	15	19	50.00000000	2022-07-08 07:05:40.2000000	-61.00000000
15	14	21	10.00000000	2022-07-07 08:05:40.2000000	0.00000000
16	14	21	10.00000000	2022-07-08 09:05:40.2010000	-10.00000000