T
тогда case используй, как выше написали. или pivot
select
sum(case when id_material=1) then VAL else 0) as MAT1
sum(case when id_material=2) then VAL else 0) as MAT2
sum(case when id_material=3) then VAL else 0) as MAT3
sum(case when id_material=4) then VAL else 0) as MAT4
sum(case when id_material=5) then VAL else 0) as MAT5
from ....
where id_material in (1,2,3,4,5)
