For starters, never concatenate strings to build a SQL command. It leaves you wide open to accidental or deliberate SQL Injection attack which can destroy your entire database. Use Parametrized queries instead.
Once you have fixed that, use the debugger.
Make a trivial change to make debugging easier:
Change
If Val(WithBox.Text) > bal Then
LowerBalance.Show()
To
Dim wb = Val(WithBox.Text)
If wb > bal Then
LowerBalance.Show()
Put a breakpoint on the first line of the Button1_Click handler, and run your program.
Now step over the code and watch what happens to your variables. Look ate exactly what they contain, and work out what the code should do as a result, before you step each line. Did it do what you expected? If so, move on. If not...why not? It should be reasonably obvious what the problem is if you look carefully at what is happening.