select if (meta>0,' Atingida, no  ',' Nao atingida, ainda ha um  negativo  no') as Meta, round(meta) as " valor de R$ "


from (
select  sum(entradas - saidas) as Meta
from (
select sum( valor_entrada - valor_saida) as  Entradas, 
0 as saidas
from caixa_movimento
where year(data) = year(current_date) and month(data) = month(current_date)

union

select sum(entradas), sum(saidas) from (
select if(c.tipo_conta = 'Receber',ci.valor-2.86,0) as Entradas,
if(c.tipo_conta = 'Pagar',ci.valor,0) as Saidas
  from conta_item ci
inner join conta c using(id_conta)
where ci.ativo = 'S' and c.ativo = 'S'

and (ci.data_pagamento is null or ci.data_pagamento = '' or ci.data_pagamento='0000-00-00')
and c.tipo_conta in ('Receber','Pagar')

and year(data) = year(current_date) and month(data) = month(current_date)
)  as x
)  as z
) as w