Build Balance and P&L

marsclone 

I modify your final code:

IF (
    MAX ( 'Report Balance'[Betreft] ) = "Balance",
    SWITCH (
        TRUE (),
        MAX ( 'Report Balance'[Sortgroup] ) = MAX ( 'Report Balance'[Group 1] ), [GROUP_1],
        MAX ( 'Report Balance'[Sortgroup] ) = MAX ( 'Report Balance'[Group 2] ),
            CALCULATE (
                SUMX ( ALLSELECTED ( 'Report Balance'[Sortgroup] ), [GROUP_1] ),
                FILTER (
                    ALL ( 'Report Balance' ),
                    'Report Balance'[Subtotal?] = 1
                        && 'Report Balance'[Sortgroup] < MAX ( 'Report Balance'[Sortgroup] )
                        && 'Report Balance'[Sortgroup] > Pre_Group2
                )
            ),
        [Total Balance]
    ),
    IF (
        MAX ( 'Report Balance'[Subtotal?] ) = 1,
        SUMX (
            FILTER (
                ALL ( 'Report Balance' ),
                [Betreft] = "P&L"
                    && [Sortgroup] < SELECTEDVALUE ( 'Report Balance'[Sortgroup] )
                    && [Subtotal?] = 0
            ),
            [Total Balance]
        ),
        [Total Balance]
    )
)

Did I answer your question ? Please mark my reply as solution. Thank you very much.
If not, please feel free to ask me.

Best Regards,
Community Support Team _ Janey