with cte as
 (
   select *,
      -- find the latest 'V' ID per ArtNo
      max(case when Flag = 'V' then ID end) 
      over (partition by ArtNo) as Last_V_ID
   from myTable
 )
select *,
   -- cumulative sum, but ignore all rows before the latest 'V' ID
   -- includes rows when there's no 'V' ID for this ArtNo
   sum(case when ID < Last_V_ID then null else Amount end)
   over (partition by ArtNo
         order by ID
         rows unbounded preceding)
from cte
order by ArtNo, ID

See Fiddle

Edit:

To include the data before the last stocktaking and to ignore all previous stocktakings you can use this approach:

with cte as
 (
   select *,
      -- find the latest 'V' ID per ArtNo
      max(case when Flag = 'V' then ID end) 
      over (partition by ArtNo) as Last_V_ID
   from [dbo].[Warehouse]
 )
select *,
   -- cumulative sum, but ignore all rows before the latest 'V' ID
   -- includes rows when there's no 'V' ID for this ArtNo
   sum(case when ID < Last_V_ID then null else Amount end)
   over (partition by ArtNo
         order by ID
         rows unbounded preceding)
   -- calculate in-stock based on last 'V' ID, discarding all previous 'V' rows
  ,sum(case when (ID < Last_V_ID and Flag <> 'V')  then -Amount 
            when ID = Last_V_ID then Amount 
       end)
   over (partition by ArtNo
         order by ID 
         rows between 1 following and unbounded following)
from cte
order by ArtNo, ID

Both calculations are mutually exlusive, so you can easily combine them using COALESCE.

See Fiddle

As suggested in comments, I can get the latest id of the order in a single position by watching running total goes to zero. Then I can just select orders in range

declare @latestId int;
WITH T1
     AS (SELECT *,
                SUM(qty) OVER (ORDER BY id ROWS UNBOUNDED PRECEDING) AS total
         FROM   [dbo].[orders])
SELECT top (1) @latestId = id
FROM   T1
WHERE  total <= 0
order by id

select * from [dbo].[orders] where 1 <= id and id <= @latestId

Below is a CTE method to facilitate evaluating values from the previous row with LAG.

CREATE TABLE #test
(
      ID int IDENTITY
    , A int
    , B int
);
INSERT INTO #test (A, B)
VALUES
      (9, NULL)
    , (9, 1)
    , (9, 2)
    , (8, NULL)
    , (8, 4)
    , (8, 5);

WITH test AS (
    SELECT
          ID
        , A
        , LAG(A) OVER(ORDER BY ID) AS prev_A
        , LAG(B) OVER(ORDER BY ID) AS prev_B
        , A + COALESCE(LAG(B) OVER(ORDER BY ID), 0) AS C
    FROM #test
)
SELECT
    A + COALESCE(CASE 
            WHEN prev_B IS NOT NULL THEN prev_B
            ELSE LAG(C) OVER(ORDER BY ID)
            END, 0) AS C
FROM test
ORDER BY ID;

EDIT

To handle the NULL A values in the edited question, try the recursive CTE method below.

WITH
    curr AS (
        SELECT
              A
            , B
            , ROW_NUMBER() OVER (ORDER BY ID) AS rownum
        FROM #test
    )
    , prev AS (
        SELECT
              A
            , B
            , COALESCE(A, 0) AS C
            , rownum
        FROM curr
        WHERE rownum = 1
        UNION ALL
        SELECT
              curr.A
            , curr.B
            , CASE
                WHEN prev.B IS NULL THEN prev.C + COALESCE(curr.A, 0)
                ELSE prev.B + COALESCE(curr.A, 0)
              END AS C
            , curr.rownum
        FROM prev
        JOIN curr ON curr.rownum = prev.rownum + 1
    )
SELECT C
FROM prev;

There's no efficient solution using plain SQL (including Windowed Aggregate Functons), at least nobody found one, yet :-)

Your recursive query performs bad because it's way too complicated, this is a simplified version:

Edit: Fixed the calculation (Fiddle)

WITH ctePoints AS
 (
   SELECT 1 AS id
        ,rank
        ,CASE 
           WHEN rank >= 10 THEN 10
           WHEN rank = 1 THEN 11
           ELSE rank
         END AS Point
        ,1 AS Counter
   FROM dbo.BlackJack
   WHERE Id = 1

   UNION ALL

   SELECT t2.Id
        ,t2.rank
        ,CASE WHEN t1.Point < 17 THEN t1.Point ELSE 0 END 
         + CASE 
             WHEN t2.rank >= 10 THEN 10
             WHEN t2.rank = 1 THEN 11
             ELSE t2.rank
           END AS Point
        ,CASE WHEN t1.Point < 17 THEN t1.Counter + 1 ELSE 1 END AS Counter
   FROM dbo.BlackJack AS t2
   INNER JOIN ctePoints AS t1 ON t2.Id = t1.Id + 1
 ) 
SELECT ctepoints.*
     ,CASE 
        WHEN Point < 17 THEN ''
        WHEN Point < 20 THEN 'S'
        WHEN Point > 21 THEN 'L'
        WHEN Point = 21 AND Counter = 2 THEN 'B'
        ELSE 'W' 
      END AS DealerStatus            
FROM ctePoints

It's probably still too slow, because it processes row by row.

I usually use recursive SQL to replace cursor logic (because in my DBMS it's usually much faster) but a cursor update might actually be faster (Demo):

CREATE TABLE #BlackJack
(
   id INT PRIMARY KEY CLUSTERED
  ,Rank INT
  ,DealerStatus CHAR(1)
);

insert into #BlackJack (Id, Rank)
values 
(1, 1),(2, 5), (3, 8), (4, 3), (5, 1), (6, 7), (7, 10), (8, 1),(9, 10), (10, 10), (11,1);


DECLARE @Counter INT = 0
        ,@Point INT = 0
        ,@id int
        ,@Rank int
        ,@DealerStatus char(1)

DECLARE c CURSOR
FOR
SELECT id, Rank
FROM #BlackJack 
ORDER BY id FOR UPDATE OF DealerStatus

OPEN c

FETCH NEXT FROM c INTO @id, @Rank

WHILE @@FETCH_STATUS = 0
  BEGIN
    SET @counter = @counter + 1

    SET @Rank = CASE
                  WHEN @Rank >= 10 THEN 10
                  WHEN @Rank  = 1  THEN  11
                  ELSE @Rank
                END 

    SET @Point = @Point + @Rank

    SET @DealerStatus = CASE 
                          WHEN @Point < 17 THEN ''
                          WHEN @Point < 20 THEN 'S'
                          WHEN @Point > 21 THEN 'L'
                          WHEN @Point = 21 AND @Counter = 2 THEN 'B'
                          ELSE 'W' 
                        END 

    IF @Point >= 17 
    BEGIN
      UPDATE  #BlackJack 
      SET DealerStatus = @DealerStatus
      WHERE CURRENT OF c;

      SET @Point = 0

      SET @Counter = 0
    END

    FETCH NEXT FROM c INTO @id, @Rank
  END

CLOSE c
DEALLOCATE c

SELECT * FROM #BlackJack ORDER BY id

Still @lad2025's "quirky update" is the fastest way to get the expected result, but it's using an undocumented feature and if a Service Pack breaks it there's no way to complain about it :-)

THIS ANSWERS THE ORIGINAL VERSION OF THE QUESTION.

I think this does what you want:

select a.*, (@sum := least(@sum + count, 130)) as "sum"
from (select a.*
      from tablea a
      order by a.id
     ) a cross join
     (select @sum := 0) params;

I don't understand where the 100 is coming from. It is not part of your explanation.

Here is a db<>fiddle that illustrates how this works using 30 as the limit (which seems to be your intention).

Just wondering if better if you had a date table driving this and join your transaction table to it then you should be able to use Sum Partition By for each previous 12 months and count where Transaction <> 0... what if you join below to the table.

The other guys on this site will probably know for sure if this would work.

with years as (
     select * from 
     (values(2006),(2007),(2008),(2009),(2010),(2011),(2012),(2013),(2014),(2015),(2016),(2017),(2018),(2019)
     ) as t (Year_id))
,months as (
     select * from 
     (values(1),(2),(3),(4),(5),(6),(7),(8),(9),(10),(11),(12)
     ) as t (month_id))
select Year_id,month_id,0 as [Transaction_totals]
from years
cross join months
order by 1,2