Postgres 10

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CREATE TABLE t1(id integer primary key, ref integer,v_id integer,total numeric, year varchar, total_lastyear numeric,lastyear varchar ) ;
INSERT INTO t1 VALUES

(1,  2077,15,10000,2020,9000,2019),
(2,  2000,13,190000,2020,189000,2019),
(3,  2065,11,10000,2020,10000,2019),
(4,  1999,14,2300,2020,9000,2019);
4 rows affected

select * from t1


id
ref
v_id
total
year
total_lastyear
lastyear


1
2077
15
10000
2020
9000
2019

2
2000
13
190000
2020
189000
2019

3
2065
11
10000
2020
10000
2019

4
1999
14
2300
2020
9000
2019


 select * from crosstab('select ref,v_id,year,total from t1 order by 1,3',$$values
 ('2019'::text),('2020'::text)$$)
as ct2  
(ref int,v_id int,"2019" int,"2020" int);


ref
v_id
2019
2020


1999
14
null
2300

2000
13
null
190000

2065
11
null
10000

2077
15
null
10000

id	ref	v_id	total	year	total_lastyear	lastyear
1	2077	15	10000	2020	9000	2019
2	2000	13	190000	2020	189000	2019
3	2065	11	10000	2020	10000	2019
4	1999	14	2300	2020	9000	2019

ref	v_id	2019	2020
1999	14	null	2300
2000	13	null	190000
2065	11	null	10000
2077	15	null	10000