From experience, neither of these suggestions will work for the format that you're looking for with the prior year and the current year on the same line.
However, Crystal will allow you to pull multiple copies of the same table into a report. In the Database Expert, when you select a table that is already on the report, Crystal will notify you and ask you if you want to "alias" it. If you say Yes, it will add a second copy of the table with "_1" added to the end of the name. For this example, I'll call them Table and Table_1.
Link from Table to Table1 based on account number or whatever unique field or set of fields identify an account. If you want all of the accounts with amounts from this year to appear on the report regardless of whether they have values from the previous year, right-click on the link and select Link Options. Select "Left Outer Join" and click on OK.
In the Select Expert, set whatever your various non-year-based selection criteria is for Table only. Set the year criteria for Table to the current year. Set the year criteria for Table_1 to the prior year.
In your report, group on {Table.Account_Number}.
-Dell