Calculations over UNION, merge query repetitive code
Setting aside the odd ball row (Calculations/Calculation Formula) for the moment, I opted for doing a union all of the raw data (in a derived table), and then grouped/pivoted the derived table, eg:

select ctype                                                       As employees_salaries,
       COALESCE(SUM(case when month(cdate)=1  then camount end),0) As January, 
       COALESCE(SUM(case when month(cdate)=2  then camount end),0) As Febr, 
       COALESCE(SUM(case when month(cdate)=3  then camount end),0) As March, 
       ...
from   (select 'employees_salaries'                  as ctype,
               mmonth                                as cdate,
               gross                                 as camount
        from   employees_salaries
        where  year(mmonth) = year(curdate())

        union all

        select 'employees_salaries_insurence_costs',
               mmonth,
               insurence_cost1+insurence_cost2
        from   employees_salaries
        where  year(mmonth) = year(curdate())

        union all
        ... ) as c
group by ctype, year(cdate)

order by 1


Here's a fiddle for the complete query.