Bank statement balances check report

Content

We want to have a report that shows bank statements for which the subsequent bank statements opening and closing balances do not match, indicating a missing or erroneous statement.

Currently, I've come up with the below code but there's one problem: If there's multiple statements in each day, this SQL does not work. I've checked some samples and in each case where there were more than 1 statement on a day, it was always only 2. In these cases, the statement that should be seen as the 'first' statement of that day, always had a statement_to date which was smaller than the statement_to date of the subsequent statement.