Możesz użyć następującego zapytania
with t1( dat_dt, credit, debit) as
(
select date'2019-02-22',10, 5 from dual union all
select date'2019-02-25',30, 60 from dual union all
select date'2019-03-10',50, 40 from dual union all
select date'2019-03-13',100,10 from dual
)
select max(dat_dt) as "max date",
sum(credit) as "cr sum",
sum(sum(credit)) over ( order by to_char(dat_dt,'yyyymm') ) as "progressive credit",
sum(debit) as "dr sum",
sum(sum(debit)) over ( order by to_char(dat_dt,'yyyymm') ) as "progressive debit"
from t1
group by to_char(dat_dt,'yyyymm')
order by to_char(dat_dt,'yyyymm');
z agregacją według kombinacji rok-miesiąc.