Is it me, or does this seem like deja vu.
Try:
Select sum(xx)
from(
select x as xx
from table
where Date/Time = (select max(Date/Time) from table)
union
select multiply(x,-1) as xx
from table
where Date/Time = (select min(Date/Time) from table)
)
The syntax will have to be modified to fit your DBMS and correct any errors i may have included.