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create table sample (
id int primary key,
flag tinyint,
coluna int
);

insert into
sample
values
(1, 0, 20)
,(2, 0, 23)
,(3, 0, 40)
,(4, 1, 45)
,(5, 1, 50);
select
id,
coluna,
lag(coluna) over (order by id) as lag_coluna
from sample
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id coluna lag_coluna
1 20 null
2 23 20
3 40 23
4 45 40
5 50 45