incearca cu ceva de forma
select
case when Numar = NumarContinuu then NrFact
else ' fact precedenta'
end as 'Pentru prima coloana din data grid', *

from
(
select *,RANK() Over (Order By NrFact ) as Numar, Row_Number() Over (Order By NrFact ) as NumarContinuu
) tabela_cu_numere
( ma rog, tabela_cu_numere poti sa o transformi in CTE)

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Ignat Andrei
http://serviciipeweb.ro/iafblog