SELECT IFNULL(IFNULL(t6.PreviousBal, 0) - IFNULL(t2.paidamt, 0),0) OpenningBalance FROM  
 (SELECT  IFNULL(SUM(ivca.receivedamt),0) paidamt   
 FROM   
 invoicemaster_onaccount ivca    
 WHERE  `ReceivedDate`<='2025-01-15'   
 AND `Panel_id`=703  
 AND ivca.iscancel=0 
 ) t2  ,  
 ( SELECT IFNULL(SUM(im.`NetAmount`),0) PreviousBal     FROM invoicemaster im 
 WHERE im.invoicedate<'2025-01-15'   
  and im.panelid = 703 and im.iscancel=0 
  ) t6