with tc as (
    select user_id, count(*) as cnt
    from `reby-cloud.analytics_reby_v1_eu.transactions_combined`
    where date(created_at) < current_date
    group by 1
),

trf as (
    select user_id, count(*) as cnt
    from `reby-cloud.analytics_reby_v1_eu.transactions_combined_reassigned_final`
    where date(created_at) < current_date
    group by 1
)
select * from (
select  
    tc.user_id,
    tc.cnt as tc_cnt,
    trf.cnt as trf_cnt
from tc left join trf on tc.user_id = trf.user_id
--where tc.user_id = 'usr_3sqh76qtht1s97xa1qu1'
)
where tc_cnt > trf_cnt