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`<'2025-12-01'    
 AND `Panel_id`=193  
 AND ivca.iscancel=0  ) t2  ,  
 ( SELECT IFNULL(SUM(im.NetAmount),0) PreviousBal    
 FROM invoicemaster im 
 WHERE  im.InvoiceDATE<'2025-12-01' AND im.iscancel=0 
 and im.PanelID = 193  
 ) t6