I have tried this kind of technique. Multiply the subtract from data by (-1) and then sum() the both amount then you will get subtracted amount.
-- Loan Outstanding
select 'Loan Outstanding' as Particular, sum(Unit), sum(UptoLastYear), sum(ThisYear), sum(UptoThisYear)
from
(
select
sum(laod.dr) as Unit,
sum(if(lao.created_at <= '2014-01-01',laod.dr,0)) as UptoLastYear,
sum(if(lao.created_at between '2014-01-01' and '2015-07-14',laod.dr,0)) as ThisYear,
sum(if(lao.created_at <= '2015-07-14',laod.dr,0)) as UptoThisYear
from loan_account_opening as lao
inner join loan_account_opening_detail as laod on lao.id=laod.loan_account_opening_id
where lao.organization = 3
union
select
sum(lr.installment)*-1 as Unit,
sum(if(lr.created_at <= '2014-01-01',lr.installment,0))*-1 as UptoLastYear,
sum(if(lr.created_at between '2014-01-01' and '2015-07-14',lr.installment,0))*-1 as ThisYear,
sum(if(lr.created_at <= '2015-07-14',lr.installment,0))*-1 as UptoThisYear
from loan_recovery as lr
inner join loan_account_opening as lo on lr.loan_account_opening_id=lo.id
where lo.organization = 3
) as t3