SELECT   TO_CHAR (date_entry, 'YYYY')                            AS year, 
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'JAN', 1, 0)) AS jan,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'FEB', 1, 0)) AS feb,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'MAR', 1, 0)) AS mar,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'APR', 1, 0)) AS apr,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'MAY', 1, 0)) AS may,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'JUN', 1, 0)) AS jun,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'JUL', 1, 0)) AS jul,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'AUG', 1, 0)) AS aug,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'SEP', 1, 0)) AS sep,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'OCT', 1, 0)) AS oct,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'NOV', 1, 0)) AS nov,
         SUM (DECODE (TO_CHAR (date_entry, 'MON'), 'DEC', 1, 0)) AS dec
FROM     financials
GROUP BY TO_CHAR (date_entry, 'YYYY')
/