create table table_end(acc,bgn_dt, end_dt, amt) as
  (SELECT acc,bgn_dt, end_dt,s
    from(SELECT acc,bgn_dt, end_dt,s,lag(s,1) over(partition by acc order by acc)q
   from (SELECT acc, dt bgn_dt, lead(dt,1, '31-12-3000') over(partition by acc order by dt) end_dt, sum(amt) over(partition by acc order by dt)s
    FROM ((select acc_from acc, dt, -amt amt from table_start) 
                  union all
           SELECT acc_to, dt, amt from table_start)
           ))
           where  bgn_dt <> end_dt and ((s != 0 and q  = 0)or s != 0)
  union all 
  (select acc, bgn_dt,end_dt,amt 
  from (select distinct acc_to acc, to_date('01-01-1970') bgn_dt, first_value(dt) over(partition by acc_to order by dt) end_dt, 0 amt
    from (select distinct acc_to, dt, amt from table_start
                   union all
          SELECT distinct acc_from, dt, -(amt)  from table_start)
    where exists (select *
                  from (select lag(dt, 1,null) over(partition by acc_to order by dt) lg
                        from  table_start)
                        where lg is null))) );

CREATE TABLE table_start(
  dt DATE,
  acc_from number,
  acc_to number,
  amt number);

insert into table_start values(TO_DATE('01.02.2018','dd.mm.yyyy'),140,200,100);
insert into table_start values(TO_DATE('02.02.2018','dd.mm.yyyy'),200,140,100);
insert into table_start values(TO_DATE('02.02.2018','dd.mm.yyyy'),100,140,100);
insert into table_start values(TO_DATE('03.02.2018','dd.mm.yyyy'),100,140,200);
insert into table_start values(TO_DATE('03.02.2018','dd.mm.yyyy'),140,200,200);
insert into table_start values(TO_DATE('01.02.2018','dd.mm.yyyy'),300,400,100);
insert into table_start values(TO_DATE('01.02.2018','dd.mm.yyyy'),400,300,100);
insert into table_start values(TO_DATE('02.02.2018','dd.mm.yyyy'),300,400,200);
insert into table_start values(TO_DATE('02.02.2018','dd.mm.yyyy'),400,300,200);
insert into table_start values(TO_DATE('05.05.2019','dd.mm.yyyy'),1,2,100);
insert into table_start values(TO_DATE('05.05.2019','dd.mm.yyyy'),2,1,100);
insert into table_start values(TO_DATE('06.06.2019','dd.mm.yyyy'),2,1,150);