Немного аналитики, как вы и предполагали:
SQL> with test (id, balance) as
2 (select 1, 100 from dual union all
3 select 2, 500 from dual union all
4 select 3, 4000 from dual
5 ),
6 temp as
7 (select id, balance, sum(balance) over (order by id) rsum
8 from test
9 )
10 select id,
11 balance,
12 nvl(lag(rsum) over (order by id), 0) begin_bal,
13 rsum end_bal
14 from temp
15 order by id;
ID BALANCE BEGIN_BAL END_BAL
---------- ---------- ---------- ----------
1 100 0 100
2 500 100 600
3 4000 600 4600
SQL>