Select
  [Section].QualifiedSectionName As Post,
  Sum([Transaction].AmountInEuro) As Bedrag
From
  ([Section] Right Join
  [Transaction] On [Transaction].FKSection = [Section].id)
Where
  [Transaction].[Date] > DateValue('2012-12-31') And
  [Transaction].[Date] < DateValue('2014-01-01') And
  [Transaction].FKAccount not in (4,5) And
  RelationAccount not in ('10','127154027')
  Or
  [Transaction].[Date] > DateValue('2012-12-31') And
  [Transaction].[Date] < DateValue('2014-01-01') And
  [Transaction].FKAccount not in (4,5) And
  isnull(RelationAccount)
Group By
  [Section].QualifiedSectionName
Order By
  [Section].QualifiedSectionName
