SELECT

DISTINCT
EXTRACT(MONTH FROM LE.DATA) AS MES,
LE.LANCAMENTO,
TL.DESCRICAO ,
CASE TL.TIPO WHEN 'E' THEN 'ENTRADA'
WHEN 'S' THEN 'SAIDA'
end AS TIPO_LANCAMENTO,
SUM(LE.VALORENTRADA) AS MONTANTE
FROM LANCAMENTO_ENTRADA LE
JOIN TIPOS_LANCAMENTO TL ON LE.LANCAMENTO = TL.ID
WHERE
EXTRACT(MONTH FROM LE.DATA) BETWEEN 1 AND 12
GROUP BY
EXTRACT(MONTH FROM LE.DATA), TL.DESCRICAO,TL.TIPO, LE.LANCAMENTO
UNION
SELECT
DISTINCT
EXTRACT(MONTH FROM LS.DATA) AS MES,
LS.LANCAMENTO,
TL.DESCRICAO ,
CASE TL.TIPO WHEN 'E' THEN 'ENTRADA'
WHEN 'S' THEN 'SAIDA'
end AS TIPO_LANCAMENTO,
SUM(LS.VALORSAIDA) AS MONTANTE
FROM LANCAMENTO_SAIDAS LS
LEFT JOIN TIPOS_LANCAMENTO TL ON LS.LANCAMENTO = TL.ID
WHERE
EXTRACT(MONTH FROM LS.DATA) BETWEEN 1 AND 12
GROUP BY
EXTRACT(MONTH FROM LS.DATA), TL.DESCRICAO,TL.TIPO, LS.LANCAMENTO