Hi Pedro,

make a Crosstab query for each of your lines.  In your report, use
subreports based on each crosstab

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One way is to use three crosstab queries.  
Then in a union query combine like this ---
SELECT X, Jan,    Feb,   Mar,    Apr,  ... Dec, Null AS X1, Null AS Jan1,
Null AS  Feb1, Null AS  Mar1,  Null AS Apr1, ...   Null AS Dec2  
FROM Crosstab1
UNION ALL SELECT Null AS X, Null, Null, Null,  Null, ...    X AS X1, Jan AS
Jan1,  Feb AS  Feb1, Mar AS  Mar1,  Apr AS  Apr1,  ...Dec AS Dec1, ... Null
AS Dec2
FROM Crosstab2
UNION ALL SELECT Null AS X, Null, Null, Null,  Null, ...    Null AS x, Jan
AS Jan1,  Feb AS  Feb1, Mar AS  Mar1,  Apr AS  Apr1,  ...Dec AS Dec2.
FROM Crosstab3;

Then use a totals query to roll it into a single row.  You then have 39
fields for the report.