SQL is the unnecessary complexity you don't want in such a simple task. Besides DBD::CSV implements a very limited subset of SQL.
What you should do is just to have a single pass over your file reading a line at the time, build your hash table of statistics along the way while splitting the records, and print out the stats at the end.
my %stats;
open MYFILE, "<data.txt" or die "Can not open file: $!";
chomp(my $heading = <MYFILE>);
my @col = split /,/, $heading;
while (my $line = <MYFILE>) {
# build a hash for the input record
chomp($line);
my @rec = split /,/, $line;
my %rec;
@rec{@col} = @rec;
# collect stats
$stats{$rec{rec_id}}{BAL} += $rec{bal};
$stats{$rec{rec_id}}{NUM} ++;
}
# print the stats here
for my $id (keys %rec) {
if ($rec{$id}{NUM}) {
print "$id => ", $rec{$id}{BAL}/$rec{$id}{NUM}, "\n"
}
}
close MYFILE;
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