How to change the logic of one particular cell / row in a column of a custom FRS report.

Is it possible within a custom FRS report to change the logic within a column for one specific row? We are building a trial balance report and have a column pulling prior year ending balances for each account. For one particular account, we’d like to change that cell/row to show the opening balance of the current year instead. Is it possible to create that logic within FRS?