You can use the join to search for the previous line:
declare @t table (pk int, num1 int, num2 int) insert into @t select 1, 10, 15 union all select 2, 20, 25 union all select 3, 30, 35 union all select 4, 40, 45 select cur.pk, cur.num1 - prev.num2 from @t cur join @t prev on cur.pk = prev.pk + 1
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