Попробуйте ниже Query
select DECODE(to_char(date), 'MM'), '04', sum(amount) ) AS 01/01,
DECODE(to_char(date), 'MM'), '05', sum(amount) ) AS 02/01,
DECODE(to_char(date), 'MM'), '06', sum(amount) ) AS 03/01,
DECODE(to_char(date), 'MM'), '07', sum(amount) ) AS 04/01,
DECODE(to_char(date), 'MM'), '08', sum(amount) ) AS 05/01,
DECODE(to_char(date), 'MM'), '09', sum(amount) ) AS 06/01,
DECODE(to_char(date), 'MM'), '10', sum(amount) ) AS 07/01,
DECODE(to_char(date), 'MM'), '11', sum(amount) ) AS 08/01,
DECODE(to_char(date), 'MM'), '12', sum(amount) ) AS 09/01,
DECODE(to_char(date), 'MM'), '01', sum(amount) ) AS 10/01,
DECODE(to_char(date), 'MM'), '02', sum(amount) ) AS 11/01,
DECODE(to_char(date), 'MM'), '03', sum(amount) ) AS 12/01 from t