with t(d, s) as (
  select to_date('01.09.2019', 'dd.mm.yyyy'), 1000 from dual union all
  select to_date('05.09.2019', 'dd.mm.yyyy'), 2000 from dual union all
  select to_date('01.10.2019', 'dd.mm.yyyy'), 1000 from dual union all
  select to_date('07.10.2019', 'dd.mm.yyyy'), 1000 from dual union all
  select to_date('18.10.2019', 'dd.mm.yyyy'), 500 from dual
)

select to_char(trunc(d, 'month'), 'Month YYYY') "Месяц", sum(s) "Приход", -count(1)*1000 "Расход"
from t
group by trunc(d, 'month')