SQL Server 2012 and up support LAG / LEAD functions to access the previous or subsequent row. SQL Server 2005 does not support this (in SQL2005 you need a join or something else).
A SQL 2012 example on this data
/* Prepare */
select * into #tmp
from
(
select 2 as rowint, 23 as Value
union select 3, 45
union select 17, 10
union select 9, 0
) x
/* The SQL 2012 query */
select rowInt, Value, LEAD(value) over (order by rowInt) - Value
from #tmp
LEAD(value) will return the value of the next row in respect to the given order in "over" clause.