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(  -- stock inicial del primer mes
  select
    rn, 
    codigo,
    CASE WHEN rn=1 THEN stock_actual ELSE 0 END stock_actual,
    anyomes,
    ent,
    sal
  from
  (  -- dpm con row number para meses de un mismo codigo
    select 
      ROW_NUMBER() OVER ( PARTITION BY d.codigo ORDER BY d.codigo, d.anyomes) as rn,
      d.codigo,
      d.anyomes,
      c.stock as stock_actual,
      d.ent,
      d.sal
    from #dpm_trace d
    left join #codigos c ON c.codigo = d.codigo
  ) tmp
)
select 
  rn,
  codigo,
  stock_actual,
  anyomes,
  0 as stock_ini,
  ent,
  sal
  
from trace

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