SELECT sum(miktarTemp)
FROM (SELECT cariKodu,
             raporKodu,
             CASE
                 WHEN ay % 2 = 1 THEN miktar * -1
                 WHEN ay % 2 = 0 THEN miktar
                 END as miktarTemp,

             CASE
                 WHEN ay % 2 = 1 THEN ay + 1
                 WHEN ay % 2 = 0 THEN ay
                 END as ayTemp

      from cariTable) AS cariTempTable group by ayTemp