The best solution (simplest and quickest) is to use a OVER(ORDER BY) clause.
I will give and explain my problem and the solution found.
I have a table containing some annual transaction that have following columns
Yearx    INT
NoSeq    INT
Amount   DECIMAL(10,2)
Balance  DECIMAL(10,2)
The first three columns have values; balance column is empty.
Problem
How to fill Balance values considering that first value at 1 January is 5000€ ?
Example
NoSeq    Amount    Balance
-----  --------  ---------
1       120.00+   5120.00+   <= 5000 + 120     
2        16.00-   5104.00+   <= 5000 + 120 - 16
3      3000.00-   2104.00+   <= 5000 + 120 - 16 + 3000   
4       640.00+   2740.00+   <= 5000 + 120 - 16 + 3000 + 640
Solution (based on Abdul Rasheed answer)
WITH 
t AS
(
SELECT NoSeq
      ,Amount 
  FROM payements
  WHERE Yearx = 2021
)   
SELECT NoSeq
      ,Amount
      ,1179.18 + SUM(Amount) OVER(ORDER BY NoSeq 
                                  ROWS BETWEEN UNBOUNDED PRECEDING 
                                  AND CURRENT ROW
                                 ) AS Balance
  FROM t
In considering that on PostGreSql ROW BETWEEN used before is default, previous SELECT can be reduced to
WITH 
t AS
(
SELECT NoSeq
      ,Amount 
  FROM payements 
  WHERE Yearx = 2021
)   
SELECT NoSeq
      ,Amount
      ,1179.18 + SUM(Amount) OVER(ORDER BY NoSeq) as balance                              
  FROM t
The first part (WITH clause) is used to define table on which OVER(ORDER BY) is apply in final SELECT.
The second part compute running sum using temporaty T table.
In my case, WITH clause is not necessary and SELECT command can be ultimely reducted to following SQL command
SELECT NoSeq
      ,Amount
      ,1179.18 + SUM(Amount) OVER(ORDER BY NoSeq) as balance                              
  FROM payements
  WHERE Yearx = 2021
I use this last SQL command in my VB.Net - Postgresql application.
To compute more that one year knowing Balance value on 1 January 2010, I use following SQL command
SELECT Yearx
      ,NoSeq
      ,Amount
      ,-279.34 + SUM(Amount) OVER(ORDER BY Yearx,NoSeq) as balance                              
  FROM payements
  WHERE Yearx BETWEEN 2010 AND 2021