CREATE table #yourtable ([Id_row] int,[Id] int, [Value] v...

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CREATE table #yourtable
    ([Id_row] int,[Id] int, [Value] varchar(max), [ColumnName] varchar(max))
;
    
INSERT INTO #yourtable
    ([Id_row], [Id], [Value], [ColumnName])
VALUES
    (1,1, 'John', 'FirstName'),
    (2,2, '2.4', 'Amount'),
    (3,3, 'ZH1E4A', 'PostalCode'),
    (4,4, 'Fork', 'LastName'),
    (5,5, '857685', 'AccountNumber'),
    (6,1, 'John2', 'FirstName'),
    (7,2, '2.42', 'Amount'),
    (8,3, 'ZH1E4A2', 'PostalCode'),
    (9,4, 'Fork2', 'LastName'),
    (10,5, '8576852', 'AccountNumber')
;

select Firstname, Amount, PostalCode, LastName, AccountNumber
from
(
  select id_row, value, columnname
  from #yourtable
) d
pivot
(
max(value)
  for columnname in (Firstname, Amount, PostalCode, LastName, AccountNumber)
) piv;

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