Thank you David for your answer but I think we didn't understand each
other, I think I didn't explain my problem well. I don't want to sum
those to values. For example I have this table:

VAT  |  NETTO  |  BRUTTO
-------------------------
22%  |  10     |  12
22%  |  15     |  19
7%    |  35     |  43
3%    |  28     |  30
7%    |  72     |  80
3%    |  11     |  13
22%  |  16     |  20
7%    |  5      |  7


If I sum it and group by VAT it will be

VAT  |  NETTO  |  BRUTTO
-------------------------
22%  |  42     |  51
7%   |  112    |  143
3%   |  39      |  43

I know how to show each netto value and each brutto value:
                  <td><?php echo $row['nettosuma']; ?></td>
                  <td><?php echo $row['bruttosuma']; ?></td>

But I need to show VAT value for these sums (22%, 7%, 3%). I have to
know which sum belongs to weach VAT group. Because know I get this and
know one know which some is for which group.
VAT  |  NETTO  |  BRUTTO
-------------------------
        |  42     |  51
        |  112    |  143
        |  39      |  43
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