Pivoting data is easy as... flail construction ;)
Have a look at my "translation" of your sql queries:
SELECT [DataDescription], [Luft], [TGL], [BHW], [WM]
FROM (
SELECT 'Sales Old' AS DataDescription, [Source], [SalesAmount1] As MySales
FROM [dbo].[tblSales]
WHERE [Planung] = 'kosten'
UNION ALL
SELECT 'Sales New' AS DataDescription, [Source], [SalesAmount2] As MySales
FROM [dbo].[tblSales]
WHERE [Planung] = 'kosten'
) AS DT
PIVOT(SUM([MySales]) FOR [Source] IN([Luft], [TGL], [BHW], [WM])) AS PVT