Try this:
WITH temp_result AS
(SELECT ROUND((
(SELECT COUNT(*) FROM TABLE_X WHERE X = 1) /(SELECT (COUNT(*)) FROM TABLE_X) * 100))AS X_FIELD,
ROUND(((SELECT COUNT(*) FROM TABLE_Y WHERE Y = 1) /(SELECT (COUNT(*)) FROM TABLE_Y) * 100))AS Y_FIELD
FROM DUAL
)
SELECT *
FROM temp_result UNPIVOT INCLUDE NULLS ( VALUE FOR COL IN (X_FIELD,Y_FIELD));