"Can this be done?"
No.
When you placed the value in the first cell, that value replaced whatever was there before.
When you placed a different value in the second cell, that value replaced whatever was there before.
Changing the value in the first cell (without actually entering the new value from the keyboard) would require a formula in the first cell.
Entering a formula into a cell replaces whatever was in that cell—in this case, the original number.
To detrmine the difference, the formula would have to subtract the original number contained in its own cell (which no longer exists) from the number placed in the second cell.
This is known as a circular reference, or a self reference, and is not permitted in Numbers.
You could, however, enter the data in a separate column, and write the formula (in a separate cell) to find the difference between the last and second last values in that list.
Using a series of formulas that subtract the value in 'this row' from the value in the 'previous row' of the data list would then display the difference at each change.
List in column B, starting at B2
Formula in C3: =B3-B2
Fill the formula down to the end of th e column.
Sme formula, with a 'switch' added to prevent calculation until a value ins entered in its row:
C3: IF(B3="",""",B3-B2)
Regards,
Barry