How to know the penultimate item in the database laravel

To get the last item I'm doing:

$balance = Balance::where('user_id', Auth::user()->id)->latest('created_at')->first();

I need to get the penultimate to be able to make a comparison of the result of the last balance and the penultimo .. I am trying to get the percentage difference from one to the other.

Read more here: https://stackoverflow.com/questions/66322727/how-to-know-the-penultimate-item-in-the-database-laravel