This will get you what you're after:
SELECT
cust_id
, budget
, LastYearBudget
FROM
(
SELECT
cust_id
, budget
, LAG(budget, 1, -1) OVER (PARTITION BY cust_id ORDER BY sDate) AS LastYearBudget
FROM
testTable
) tmp
WHERE
budget <> LastYearBudget
AND
LastYearBudget <> -1
;