Oracle 23c

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ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD HH24:MI:SS';
CREATE TABLE your_table_name (
  id      INT,
  dt      DATE,
  amount  DECIMAL(10,2),
  amount1 DECIMAL(10,2)
);
INSERT INTO your_table_name (id, dt, amount, amount1)
VALUES
(234, DATE '2020-01-01',  4,   10),
(234, DATE '2020-01-02',  7, NULL),
(234, DATE '2020-01-03', 10, NULL),
(234, DATE '2020-01-04', 15, NULL),
(234, DATE '2020-01-05',  6, NULL);
5 rows affected

SELECT  id,
        dt,
        amount,
        -- Find the first amount + amount1 value
        FIRST_VALUE(amount + amount1) OVER (PARTITION BY id ORDER BY dt)
        -- Subtract the cumulative sum of the amount values
        - SUM(amount) OVER (PARTITION BY id ORDER BY dt)
        AS amount1
FROM    your_table_name;


ID
DT
AMOUNT
AMOUNT1


234
2020-01-01 00:00:00
4
10

234
2020-01-02 00:00:00
7
3

234
2020-01-03 00:00:00
10
-7

234
2020-01-04 00:00:00
15
-22

234
2020-01-05 00:00:00
6
-28


SELECT  id,
        dt,
        amount,
        SUM(COALESCE(amount1, -amount)) OVER (PARTITION BY id ORDER BY dt)
          AS amount1
FROM    your_table_name;


ID
DT
AMOUNT
AMOUNT1


234
2020-01-01 00:00:00
4
10

234
2020-01-02 00:00:00
7
3

234
2020-01-03 00:00:00
10
-7

234
2020-01-04 00:00:00
15
-22

234
2020-01-05 00:00:00
6
-28


SELECT id, dt, amount, amount1
FROM (
  SELECT t.*, ROW_NUMBER() OVER (PARTITION BY id ORDER BY dt) AS rn
  FROM   your_table_name t
)
MODEL
  PARTITION BY (id)
  DIMENSION BY (rn)
  MEASURES (dt, amount, amount1)
  RULES (
    amount1[rn>1] = amount1[cv(rn)-1] - amount[cv(rn)]
  );


ID
DT
AMOUNT
AMOUNT1


234
2020-01-01 00:00:00
4
10

234
2020-01-02 00:00:00
7
3

234
2020-01-03 00:00:00
10
-7

234
2020-01-04 00:00:00
15
-22

234
2020-01-05 00:00:00
6
-28

ID	DT	AMOUNT	AMOUNT1
234	2020-01-01 00:00:00	4	10
234	2020-01-02 00:00:00	7	3
234	2020-01-03 00:00:00	10	-7
234	2020-01-04 00:00:00	15	-22
234	2020-01-05 00:00:00	6	-28