SELECT [RoI Actual].[Number], [RoI Actual].FiscalYear, [RoI Actual].SalesEuros, [RoI Actual].Category
FROM After2013 INNER JOIN [RoI Actual] ON [After2013].[Number]=[RoI Actual].[Number];
[COLOR="Blue"]UNION ALL[/COLOR]
SELECT Before2013.Number, [RoI Actual].FiscalYear, [RoI Actual].SalesEuros, [RoI Actual].Category
FROM Before2013 INNER JOIN [RoI Actual] ON Before2013.[Number] = [RoI Actual].[Number];