SELECT *, (
			
				SELECT 
					COUNT(1) 
				FROM `table` AS t2 
				WHERE 
					t2.`id` > t1.`id` AND
					t2.`param` = t1.`param `				
				ORDER BY 
					t2.`kol` ASC, 
					t2.`date` ASC
					
			) AS MST
			FROM `table ` AS t1
			WHERE t1.`id_user` = ". $id_user ."
			ORDER BY t1.`date` ASC

$sql = "SELECT COUNT(id) AS cid 
FROM table
WHERE id_user <= ". $id_user ."
ORDER BY kol ASC, date ASC";

(
	SELECT *
	FROM `table `
	WHERE `id_user` = ". $id_user ."
) 
	UNION 
(
	SELECT *
	FROM `table`
	WHERE `id_user` > ". $id_user ."
	ORDER BY `date` ASC
	LIMIT 0,1
)

SELECT *, (
			
				SELECT 
					COUNT(1) 
				FROM `table` AS t2 
				WHERE 
					t2.`id` > t1.`id` AND
					t2.`param` = t1.`param `				
				ORDER BY 
					t2.`kol` ASC, 
					t2.`date` ASC
					
			) AS MST
			FROM `table ` AS t1
			WHERE t1.`id_user` = ". $id_user ."
			ORDER BY t1.`date` ASC