Always remember that the column names returned in a result set do not have to be the same as what you eventually output at your presentation layer.  

For example, suppose you have stored procedure that accepts a @CurrentYear parameter and returns a sales variance between the current year and the previous year for each customer.  I often see programmers struggling with writing dynamic SQL to produce output like this:


That is, the names of the columns vary based on the data; that is not a good way to return data from your database!  A much better result set to return is simply this:


Notice that with that set of columns, no dynamic SQL is needed, and the column names returned are always constant regardless of the value of the @CurrYear parameter.  

As mentioned, the fact that your data set has columns labelled "CurrentYear" and "PrevYear" does not mean that you cannot re-label them any way that you like on your report or web page. 

If your client code called the stored procedure and provided a @CurrentYear parameter, then it knows exactly what "CurrentYear" and "PrevYear" represent, and you can easily label the columns in the final result exactly as needed with simple formulas or a few lines of code. 

Remember that in the world of relational database programming, table names and column names should be constant -- only the data itself should change.   Focus on returning consistently structured data from your database, and let your client applications handle the labeling of columns to make them look nice.