SELECT MUSKOD,SUM(BORC-ALACAK) BK ,(SELECT sum(Borc-Alacak) OPBK from Odeme O where O.CariKodu=A.MUSKOD) Opbk, 
(SUM(BORC-ALACAK) - (SELECT sum(Borc-Alacak) OPBK from Odeme O where O.CariKodu=A.MUSKOD)) fark
FROM ACARI A GROUP BY A.MUSKOD 
HAVING ABS ((SUM(BORC-ALACAK) - (SELECT sum(Borc-Alacak) OPBK from Odeme O where O.CariKodu=A.MUSKOD))) >0.1

order by (SUM(BORC-ALACAK) - (SELECT sum(Borc-Alacak) OPBK from Odeme O where O.CariKodu=A.MUSKOD))