SELECT  (@total := @total+IFNULL(SUM(tcc.consumo),0.00)-IFNULL(SUM(tcc.pago),0.00)) saldo FROM transaccion_cta_cli tcc JOIN (SELECT @total := 0) acumulados WHERE tcc.no_cta=1000 AND tcc.fecha<='2018-08-25' ORDER BY tcc.fecha

DELIMITER /
CREATE FUNCTION saldos_2(fecha DATE,cuenta INT )
RETURNS DECIMAL(13,2)
DETERMINISTIC
BEGIN
DECLARE saldo DECIMAL(13,2);
SET saldo = ( SELECT  (@total := @total+IFNULL(SUM(tcc.consumo),0.00)-IFNULL(SUM(tcc.pago),0.00)) saldo FROM transaccion_cta_cli tcc JOIN (SELECT @total := 0) acumulados WHERE tcc.no_cta=cuenta AND tcc.fecha<=fecha ORDER BY tcc.fecha );
RETURN saldo;
END
/
DELIMITER ;

DELIMITER /

CREATE PROCEDURE saldos(IN fecha DATE, OUT saldos_client DECIMAL(13,2) )
BEGIN
DECLARE cuenta INT;
DECLARE sa DECIMAL(13,2);
DECLARE fin INT DEFAULT 0;

DECLARE cursor_ctabanc CURSOR FOR
SELECT no_cta FROM ctabanc;

DECLARE CONTINUE HANDLER FOR SQLSTATE '20000' SET fin = 1;
CREATE TEMPORARY TABLE saldos_clientes(no_cta INT,saldo DECIMAL(13,2));
OPEN cursor_ctabanc;
    REPEAT
        FETCH cursor_ctabanc INTO cuenta;
            SET sa = (SELECT saldos_2(fecha,cuenta));

            INSERT INTO saldos_clientes(no_cta,saldo) VALUES(cuenta,sa);
    UNTIL fin=1
    END REPEAT;
CLOSE cursor_ctabanc;
     SELECT SUM(saldo) sal INTO saldos_client FROM saldos_clientes;
END
/
DELIMITER ;