SELECT
year,
SUM(CASE WHEN month = 1 THEN amount ELSE 0 END) AS m1,
SUM(CASE WHEN month = 2 THEN amount ELSE 0 END) AS m2,
SUM(CASE WHEN month = 3 THEN amount ELSE 0 END) AS m3,
SUM(CASE WHEN month = 4 THEN amount ELSE 0 END) AS m4
FROM due
GROUP BY year;