Calculate Net Value with Measure

Create a dimension table from your fact table like

People = DISTINCT( UNION( 
ALLNOBLANKROW( VALUES('Table'[Send]),
ALLNOBLANKROW( VALUES('Table'[Receive])
))

then rename the column in the dimension table and create inactive one-to-many relationships from your new dimension table to both Send and Receive columns on your fact table. Always use the dimension table in your visuals.

You can then create 3 measures like

Total Sent = CALCULATE( SUM( 'Table'[Amount]), USERELATIONSHIP( 'People'[Person], 'Table'[Send]) )

Total Received = CALCULATE( SUM( 'Table'[Amount]), USERELATIONSHIP( 'People'[Person], 'Table'[Receive]) )

Net amount = [Total Sent] - [Total Received]