<?php
$queryBalance=[
(object)["balance"=>"-257,21","id_month"=>12,"year"=>"2017"],
(object)["balance"=>"-257,21","id_month"=>1,"year"=>"2018"],
(object)["balance"=>"-257,21","id_month"=>2,"year"=>"2018"],
(object)["balance"=>"166,66","id_month"=>3,"year"=>"2018"],
(object)["balance"=>"55","id_month"=>12,"year"=>"2017"],
//(object)["balance"=>"0","id_month"=>1,"year"=>"2018"],
(object)["balance"=>"0","id_month"=>2,"year"=>"2018"],
(object)["balance"=>"55","id_month"=>3,"year"=>"2018"],
(object)["balance"=>"-22257,21","id_month"=>12,"year"=>"2017"],
(object)["balance"=>"-64609,14","id_month"=>1,"year"=>"2018"],
(object)["balance"=>"-64609,14","id_month"=>2,"year"=>"2018"],
(object)["balance"=>"-12234,89","id_month"=>3,"year"=>"2018"]
];
foreach($queryBalance as $row){
$uniques[$row->year.'-'.$row->id_month]=NULL; // determine all unique date groups
}
while($queryBalance){
$temp=[];
foreach($uniques as $date=>$null){
$first=current($queryBalance); // cache the element that is currently first in $queryBalance
$temp[]=($date==$first->year.'-'.$first->id_month) ? array_shift($queryBalance)->balance : NULL; // extract from array, or store NULL without modifying $queryBalance
}
$result[]=$temp;
}
var_export($result);