SELECT c.name, c.telefonnumber, TO_CHAR(b.billdate, 'YYYY'), sum(b.sume)
FROM customer c, bill b
WHERE b.customerId = c.id
AND b.datum BETWEEN '01.10.2016' AND '30.09.2016'
GROUP BY c.name, c.telefonnumber, TO_CHAR(b.billdate, 'YYYY');

AND b.datum BETWEEN '01.10.2016' AND '30.09.2016'
OR b.datum BETWEEN '01.10.2015' AND '30.09.2015'

AND TO_CHAR(kp.tmstmp) LIKE '%.09.%'
OR TO_CHAR(kp.tmstmp) LIKE '%.10.%'