SQLite 3.39

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CREATE TABLE transaction_table (_id INTEGER PRIMARY KEY AUTOINCREMENT, date TEXT, debit REAL, credit REAL, curr_id INTEGER, cus_id INTEGER);
✓
INSERT INTO transaction_table (`_id`, `date`, `debit`, `credit`, `curr_id`, `cus_id`) VALUES
  ('1', '2022-12-08T00:00:00.000', '10.0', '0.0', '1', '1'),
  ('2', '2022-12-07T00:00:00.000', '0.0', '20.0', '1', '1'),
  ('3', '2022-12-06T00:00:00.000', '0.0', '30.0', '1', '1'),
  ('4', '2022-12-07T00:00:00.000', '40.0', '0.0', '1', '1'),
  ('5', '2022-12-08T00:00:00.000', '100.0', '0.0', '1', '1');
✓
SELECT t1._id,
       t1.date,
       t1.debit,
       t1.credit,
       SUM(t2.debit - t2.credit) AS blnc,
       t1.curr_id,
       t1.cus_id
FROM transaction_table t1 INNER JOIN transaction_table t2
ON t2.curr_id = t1.curr_id AND t2.cus_id = t1.cus_id 
AND (t2.date < t1.date OR (t2.date = t1.date AND t2._id <= t1._id))
GROUP BY t1._id
ORDER BY t1.date DESC, t1._id DESC;


_id
date
debit
credit
blnc
curr_id
cus_id


5
2022-12-08T00:00:00.000
100
0
100
1
1

1
2022-12-08T00:00:00.000
10
0
0
1
1

4
2022-12-07T00:00:00.000
40
0
-10
1
1

2
2022-12-07T00:00:00.000
0
20
-50
1
1

3
2022-12-06T00:00:00.000
0
30
-30
1
1

_id	date	debit	credit	blnc	curr_id	cus_id
5	2022-12-08T00:00:00.000	100	0	100	1	1
1	2022-12-08T00:00:00.000	10	0	0	1	1
4	2022-12-07T00:00:00.000	40	0	-10	1	1
2	2022-12-07T00:00:00.000	0	20	-50	1	1
3	2022-12-06T00:00:00.000	0	30	-30	1	1