SELECT tblCenter.Center AS Актив,
 -SUM(S*(NOT Y)) AS Итог_2014,
SUM(S*(M = 1)*Y)+Итог_2014 AS Январь,
SUM(S*(M = 2)*Y)+Январь AS Февраль,
SUM(S*(M = 3)*Y)+Февраль AS Март,
SUM(S*(M = 4)*Y)+Март AS Апрель,
SUM(S*(M = 5)*Y)+Апрель AS Май,
SUM(S*(M = 6)*Y)+Май AS Июнь,
SUM(S*(M = 7)*Y)+Июнь AS Июль,
SUM(S*(M = 8)*Y)+Июль AS Август,
SUM(S*(M = 9)*Y)+Август AS Сентябрь,
SUM(S*(M = 10)*Y)+Сентябрь AS Октябрь,
SUM(S*(M = 11)*Y)+Октябрь AS Ноябрь,
SUM(S*(M = 12)*Y)+Ноябрь AS Декабрь, Декабрь AS ИТОГ_2015
FROM tblCenter
 LEFT JOIN (SELECT Center, IncomePaymentSumCalc
 AS S,
 Month(PaymentDate) AS M, Year(PaymentDate) = <FILTER1> AS Y
 from qdfPayments where Year(PaymentDate)<= <FILTER2> AND Center is not null) AS [Al]
   ON tblCenter.Center = [Al].Center
GROUP BY tblCenter.Center, ' АКТИВ'

SELECT tblCenter.Center AS Актив,
ROUND(-SUM(S*(NOT Y)),0) AS Итог,
ROUND(SUM(S*(M = 1)*Y),0)+Итог AS Январь,
ROUND(SUM(S*(M = 2)*Y),0)+Январь AS Февраль,
ROUND(SUM(S*(M = 3)*Y),0)+Февраль AS Март,
ROUND(SUM(S*(M = 4)*Y),0)+Март AS Апрель,
ROUND(SUM(S*(M = 5)*Y),0)+Апрель AS Май,
ROUND(SUM(S*(M = 6)*Y),0)+Май AS Июнь,
ROUND(SUM(S*(M = 7)*Y),0)+Июнь AS Июль,
ROUND(SUM(S*(M = 8)*Y),0)+Июль AS Август,
ROUND(SUM(S*(M = 9)*Y),0)+Август AS Сентябрь,
ROUND(SUM(S*(M = 10)*Y),0)+Сентябрь AS Октябрь,
ROUND(SUM(S*(M = 11)*Y),0)+Октябрь AS Ноябрь,
ROUND(SUM(S*(M = 12)*Y),0)+Ноябрь AS Декабрь, Декабрь AS ИТОГО
FROM tblCenter
 LEFT JOIN (SELECT Center, IncomePaymentSumCalc
 AS S,
 Month(PaymentDate) AS M, Year(PaymentDate) = <FILTER1> AS Y
 from qdfPayments where Year(PaymentDate)<= <FILTER2> AND Center is not null) AS [Al]
   ON tblCenter.Center = [Al].Center
GROUP BY tblCenter.Center, ' АКТИВ'