SQL Server - SUM Saldo Calculado, Sql Server

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CREATE TABLE REGISTRO (
    ID INT,
    CONCEPTO TINYINT,
    FECHA SMALLDATETIME,
    IMPORTE DECIMAL
)

INSERT INTO REGISTRO VALUES
(1, 1, '20180101', 900),
(1, 2, '20180102', 100),
(1, 3, '20180103', 200),
(1, 3, '20180104', 300),
(1, 2, '20180107', 100),
(1, 2, '20180108', 100),
(1, 1, '20180109', 400),
(2, 1, '20180201', 700),
(2, 3, '20180202', 100),
(2, 2, '20180203', 200),
(2, 1, '20180204', 300),
(2, 1, '20180207', 100),
(2, 2, '20180208', 100),
(2, 1, '20180209', 400)

;WITH REG_ENUMERADO AS(
        SELECT 
            ROW_NUMBER() OVER(PARTITION BY ID ORDER BY FECHA ASC) [INDICE],
            ID,
            CONCEPTO,
            FECHA,
            IMPORTE
        FROM REGISTRO
    )
    SELECT 
        L.ID,
        L.CONCEPTO,
        L.FECHA,
        L.IMPORTE,    
        SUM(
            R.IMPORTE *
            CASE 
                WHEN R.CONCEPTO IN(2, 3) THEN -1 
                ELSE 1
            END
           ) [SALDO]
    FROM REG_ENUMERADO L
    LEFT JOIN REG_ENUMERADO R
        ON L.ID = R.ID AND L.INDICE >= R.INDICE
    GROUP BY L.ID, L.CONCEPTO, L.FECHA, L.IMPORTE
    ORDER BY L.ID, L.FECHA

View schema
Execution time: 0,03 sec, rows selected: 14, rows affected: 14, absolute service time: 0,19 sec