Hi Heike,
you can't have two different structures in the rows or the columns, you can have maximum one structure in rows or columns. So you can have a structure in columnsand another structure in the rows.
I would implement your requirement as a workbook with two different queries in it. With the BEx Design View with BEx Analyzer you can place your queries where you want.
Hope you got a rough idea.
Regards,
Jürgen