Hi @nimp_kp ,
You can create another new measure as below and put this new measure to replace the original measure onto the matrix visual... Please find the details in the attachment.
VAR _budget =
CALCULATE ( SUM ( 'Table'[Value] ), 'Table'[Type] = "budget" )
VAR _actual =
CALCULATE ( SUM ( 'Table'[Value] ), 'Table'[Type] = "actual" )
IF ( ISINSCOPE ( 'Table'[Type] ), SUM ( 'Table'[Value] ), _budget - _actual )
If the above one can't help you get the desired result, please provide more raw data in your table (exclude sensitive data) with Text format and your expected result with backend logic and special examples. It is better if you can share a simplified pbix file. You can refer the following link to upload the file to the community. Thank you.
How to upload PBI in Community
Community Support Team _ Rena
If this post helps, then please consider Accept it as the solution to help the other members find it more quickly.