How can i get the rows which is opposite side of another ?

I want to get the rows is opposite side of another depending on column value in the same 'JV_REF'

This is my example table 

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SET NOCOUNT ON;
USE tempdb;
GO
CREATE TABLE dbo.Account (

JVID int NOT NULL IDENTITY PRIMARY KEY,
JV_REF nvarchar(10) ,
ACCOUNT_CODE nvarchar(10) ,
DEBIT decimal(10 , 2),
CREDIT decimal(10 , 2)

);

GO
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV001' , '01' , 100 , NULL );
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV001' , '02' , NULL , 100 );
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV002' , '01' , 100 , NULL );
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV002' , '03' , 50 , NULL);
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV002' , '02' , NULL , 150);
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV003' , '01' , 100 , NULL );
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV003' , '03' , 50 , NULL);
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV003' , '02' , NULL , 100);
INSERT INTO dbo.Account (JV_REF , ACCOUNT_CODE ,DEBIT  , CREDIT) VALUES ( 'JV003' , '04' , NULL , 50);

GO

SELECT * FROM dbo.Account  

DROP TABLE  dbo.Account;

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Thanks