SELECT
cdr.datefield AS 'date',
a.id AS 'id',
a.name AS 'name',
SUM(t.debit_amount - t.credit_amount) AS 'balance'
FROM calendar cdr
JOIN transactions t ON (cdr.datefield >= t.value_date)
JOIN accounts a ON (a.id = t.account_id)
WHERE cdr.datefield IN ('2014-03-31', '2013-03-31', '2012-03-31')
GROUP BY cdr.datefield, a.id
ORDER BY a.id ASC

transactions:
123, 2012-01-01, 10000, 100, 0
124, 2012-01-01, 30000, 100, 0
125, 2013-01-01, 20000, 200, 0
126, 2014-01-01, 20000, 0, 100
127, 2014-01-01, 10000, 0, 200

date        id      name                balance
-----------------------------------------------
2014-03-31  10000   Cash                -200
2014-03-31  20000   Payables            -100
2014-03-31  30000   Issued Capital      0

2013-03-31  10000   Cash                0
2013-03-31  20000   Payables            200
2013-03-31  30000   Issued Capital      0

2012-03-31  10000   Cash                100
2012-03-31  20000   Payables            0
2012-03-31  30000   Issued Capital      100

calendar:
datefield (date)
transactions:
id (int), value_date (date), account_id, debit_amount (decimal), credit_amount (decimal)
accounts:
id (int), name (varchar), description (varchar)

GROUP BY YEAR(cdr.datefield), MONTH(cdr.datefield), a.id
GROUP BY YEAR(cdr.datefield), a.id
GROUP BY YEAR(t.value_date), MONTH(t.value_date), a.id
GROUP BY YEAR(t.value_date), a.id

SELECT
cdr.datefield AS 'date',
a.id AS 'id',
SUM(t.debit_amount - t.credit_amount) AS 'balance'
FROM calendar cdr
JOIN transactions t ON (cdr.datefield >= t.value_date)
JOIN accounts a ON (a.id = t.account_id)
WHERE cdr.datefield IN ('2014-03-31', '2013-03-31', '2012-03-31')
GROUP BY cdr.datefield, a.id
WITH ROLLUP;

SELECT
    BB.date,AA.id,AA.name,IFNULL(BB.balance,0) balance
FROM accounts AA LEFT JOIN
(SELECT
cdr.datefield AS 'date',
a.id AS 'id',
SUM(t.debit_amount - t.credit_amount) AS 'balance'
FROM calendar cdr
JOIN transactions t ON (cdr.datefield >= t.value_date)
JOIN accounts a ON (a.id = t.account_id)
WHERE cdr.datefield IN ('2014-03-31', '2013-03-31', '2012-03-31')
GROUP BY cdr.datefield, a.id
WITH ROLLUP) BB USING (id) WHERE AA.date IS NOT NULL;