Вы можете попробовать это
DECLARE @Table TABLE(
ID INT,
Val INT
)
INSERT INTO @Table (ID,Val) SELECT 1, 4
INSERT INTO @Table (ID,Val) SELECT 2, 2
INSERT INTO @Table (ID,Val) SELECT 3, 1
SELECT SUM(Val * CASE WHEN RowID = 1 THEN 1 ELSE -1 END)
FROM (
SELECT *,
ROW_NUMBER() OVER (ORDER BY ID) RowID
FROM @Table
) sub