There are two ways through which you can do this:
Method 1: 
Calculated column = 
VAR RowAbove=
CALCULATE (
SUM (Table[Value]),
FILTER (Table, Table[Index] = EARLIER (Table[Index]) - 1))
RETURN
Table[Value] - RowAbove
Method 2: 
Diff One vs Two = [Column 1] - [Column 2]
Hope This Helps!!