arseny_sitdikov

select ID, max([Date]), sum(case [Type] when 1 then [sum] else -1*[sum] end) 
    from table_name
  group by ID

SELECT `user_id`, `date`,
       SUM(IF(`type` = 1, `sum`, -`sum`)) OVER `win` AS `sum`
  FROM `table`
  WINDOW `win` AS (PARTITION BY `user_id` ORDER BY `date`)