You can use LAG along with OVER clause in SQL Server to accomplish what you're going for.

Here is an example. Note that 1) you'll need something to reliably order by and 2) you may need to partition the data by using PARTITION BY in addition to the ORDER BY .

CREATE TABLE #t (Id INT IDENTITY(1,1), Transfer INT);
INSERT INTO #t (Transfer)
VALUES (12), (-2) , (-2) , (-1) , (-7);

WITH withRunningTotal AS(
    SELECT t.Id, SUM(t.Transfer) OVER (ORDER BY Id) AS RunningTotal, t.Transfer 
    FROM #t t
)
SELECT w.Id, COALESCE(LAG(w.RunningTotal) OVER (ORDER BY Id),0) Opening, w.Transfer
FROM withRunningTotal w;

DROP TABLE #t;

Results:

Id          Opening     Transfer
----------- ----------- -----------
1           0           12
2           12          -2
3           10          -2
4           8           -1
5           7           -7