SQL & PL/SQL

You could use

SQL> select ep.emp_no, ep.salary - nvl(ded.red_amount, 0) salary
  2  from   emp_profile ep,
  3         ( select emp_no, sum(red_amount) red_amount
  4           from   emp_profile
  5           where  profile_no in (19,45,67,89,99,24)
  6           group by emp_no
  7         ) ded
  8  where  ep.profile_no = 11
  9  and    ded. emp_no(+) = ep.emp_no
 10  order by ep.emp_no
 11  ;
 
    EMP_NO     SALARY
---------- ----------
      1000       1200
      1010        500
 
2 rows selected.
 
SQL> 

I used simple case.
And I used searched case.

create table empTable(EmpNo,ProfileNo,Salary,Red_Amount) as
select 1000,11,1200,430 from dual union
select 1000,12, 100, 55 from dual union
select 1000,13, 120,  7 from dual union
select 1000,14, 430,  8 from dual union
select 1000,15, 300, 40 from dual union
select 1000,43, 200, 20 from dual union
select 1000,56, 100,232 from dual union
select 1010,11,1000,300 from dual union
select 1010,14, 110,700 from dual union
select 1010,19, 200,500 from dual union
select 1010,12, 410,545 from dual union
select 1010,13, 300, 54 from dual;

select EmpNo,
case max(case when ProfileNo in(19,45,67,89,99,24)
              then 1 else 0 end)
when 1 then max(decode(ProfileNo,19,Red_Amount))
else max(Salary) end as Salary
  from empTable
group by EmpNo;

EmpNo  Salary
-----  ------
 1000    1200
 1010     500