Pay_ID     --Уникалный ИЛ
Pay_Date  --Дата платежа
Pay_type   --Тип платеже   1(приход)   -1(расход)
Pay_Amount --Сумма платежа
Pay_SourceID --Назначение платежа  берется из справочника -- Оплата клиента  Оплата поставщику Прочее итд

select 'Приход',
       ' ' as "January",
       ' ' as "February"
from rdb$database
union all
select a.source_id,
       sum(decode(extract(month from a.paydate),1,(a.amt),0)) as "January",
       sum(decode(extract(month from a.paydate),2,(a.amt),0)) as "February"
from TPAYMENTS_TEST a
where extract(year from a.paydate)='2016'
and  a.paytype=1
group by a.source_id
union all
select 'Расход',
       ' ' as "January",
       ' ' as "February"
from rdb$database
union all
select a.source_id,
       sum(decode(extract(month from a.paydate),1,(a.amt),0)) as "January",
       sum(decode(extract(month from a.paydate),2,(a.amt),0)) as "February"
from TPAYMENTS_TEST a
where extract(year from a.paydate)='2016'
and  a.paytype=-1
group by a.source_id
union all
select 'Итог',
       ' ' as "January",
       ' ' as "February"
from rdb$database
union all
select 'Сумма прихода',
       sum(decode(extract(month from a.paydate),1,(a.amt),0)) as "January",
       sum(decode(extract(month from a.paydate),2,(a.amt),0)) as "February"
from TPAYMENTS_TEST a
where extract(year from a.paydate)='2016'
and  a.paytype=1
union all
select 'Сумма расхода',
       sum(decode(extract(month from a.paydate),1,(a.amt),0)) as "January",
       sum(decode(extract(month from a.paydate),2,(a.amt),0)) as "February"
from TPAYMENTS_TEST a
where extract(year from a.paydate)='2016'
and  a.paytype=-1
union all
select 'Сальдо',
       sum(decode(extract(month from a.paydate),1,(a.paytype*a.amt),0)) as "January",
       sum(decode(extract(month from a.paydate),2,(a.paytype*a.amt),0)) as "February"
from TPAYMENTS_TEST a
where extract(year from a.paydate)='2016'