row to col and previous row

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CREATE table #codigos
  ([codigo] varchar(10), [origen] varchar(10), stock int)
;

CREATE table #dpm_trace
  ([codigo] varchar(10), anyomes int, ent int, sal int)
;

    
INSERT INTO #codigos
    (codigo, origen, stock)
VALUES
    ('01716', 'interno', 1000),
    ('001', 'externo', 10),
    ('002', 'interno', 20),
    ('003', 'compras', 0)
;


INSERT INTO #dpm_trace
    (codigo, anyomes, ent, sal)
VALUES
    ('01716', 202401, 10, 20),
    ('01716', 202402, 30, 0),
    ('01716', 202403, 0, 50),
    ('01716', 202404, 100, 200),
    ('001', 202401, 0, 0),
    ('001', 202402, 30, 0),
    ('001', 202403, 20, 20),
    ('001', 202404, 0, 10)
;


WITH trace AS(
  select 
    d.codigo, d.anyomes, d.ent, d.sal, c.stock as stock_actual,
    ROW_NUMBER() OVER ( PARTITION BY d.codigo ORDER BY d.codigo, d.anyomes) as rn
  from #dpm_trace d
  left join #codigos c ON c.codigo = d.codigo
)
SELECT 
    rn,
	codigo,
	anyomes,
    case when rn=1 then stock_actual else
      LAG(ent+sal,1) OVER (
          ORDER BY codigo, anyomes
      ) 
    end stock_ini,
    ent,
    sal,
    LAG(ent+sal,1) OVER (
		ORDER BY codigo, anyomes
	) + ent - sal as stock_fin
FROM 
	trace


--select
--  max(case when columnname = 'FirstName' then value end) Firstname,
--  max(case when columnname = 'Amount' then value end) Amount,
--  max(case when columnname = 'PostalCode' then value end) PostalCode,
--  max(case when columnname = 'LastName' then value end) LastName,
--  max(case when columnname = 'AccountNumber' then value end) AccountNumber
--from #yourtable

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