Drupal Module for arranging Nodes of special type into a table||chart
I'm really glad that I found a good and comfortable solution for my problem.

There are two modules available: Views Table Group, Views Merge Rows

At the beginning, I had some problems with the settings. After a few tryings I got along with these:  check "Use values of this field as a filter" instead of "Use the first value of this field" 

Note: I've just seen the merged rows logged out! So you had to change the visibility/accessibility settings or just log out to check the table. 

My result: