You're looking for an outer join. There are roughly three ways to do this, but I'm going to give you a simple one that will work for you.
1) create a query (let's call it qry_AllCust) that gives you just your customer keys/id numbers for anyone who is in the two years under question.
2) create a query (let's call it qry_sumCustYear) that gives you the year, customer key and total units for each year
3) LEFT JOIN the results of the first query to the results of the second query from your first year, then LEFT JOIN those results to the results of the second query from your second year.
4) Use the NZ function to change the missing results to zeroes for comparison.
Code:
SELECT Q1.CustID, NZ(Q2.units) AS Y1Units, NZ(Q3.Units) AS Y2Units
FROM
(qry_AllCust AS Q1
LEFT JOIN qry_sumCustYear AS Q2
ON Q1.CustID = Q2.CustID)
LEFT JOIN qry_sumCustYear AS Q3
ON Q1.CustID = Q3.CustID)
WHERE (Q2.CustYear = 2012
AND Q3.CustYear = 2014)
That's a pretty basic example of what you're looking for. Don't take the syntax as gospel --it's totally untested aircode --but something like that approach will work.