It is difficult to manuplate these kind of calculations in cross tab.. but one way around would be.
Approach 1:
As I see your cross tabs are simple hence instead of sub report use both corss tabs in main report it self.
For difference (Surpless or deficit) use 3rd cross tab and create the same hierarchy as of the first two and write
difference
formula.
Approach 2:
See the post below where I gave the answer to get the cross tab functionality without using the cross tab. Check the answer
part in below link
How to filter information within a Cross Tab in Crystal Reports
Let me know how it goes.