I don't know what others do but I do like this:
I have created two tables like this
create table if not exists table1(t1_col1 int);
create table if not exists table2(t2_col1 int);
and I have inserted four sample values in table1 like this,
insert into table1 values(1), (2), (3), (4);
and two sample values in table2 like this
insert into table2 values(1), (2);
Now lets see how to subtract the sum of col1 of table2 with every values in col1 of table1
select t1_col1 as original, (select sum(t2_col1) from table2) as sum, t1_col1-(select sum(t2_col1) from table2) as result from table1;
and I get result like this,
+----------+------+--------+
| original | sum | result |
+----------+------+--------+
| 1 | 3 | -2 |
| 2 | 3 | -1 |
| 3 | 3 | 0 |
| 4 | 3 | 1 |
+----------+------+--------+
Or if you want to subtract sum with sum
select sum(t1_col1) - (select sum(t2_col1) from table2) as difference from table1;
which gives,
+------------+
| difference |
+------------+
| 7 |
+------------+