CREATE table #yourtable ([Id] int, [Value] varchar(6), [C...

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CREATE table #yourtable
    ([Id] int, [Value] varchar(6), [ColumnName] varchar(13))
;
    
INSERT INTO #yourtable
    ([Id], [Value], [ColumnName])
VALUES
    (1, 'John', 'FirstName'),
    (2, '2.4', 'Amount'),
    (3, 'ZH1E4A', 'PostalCode'),
    (4, 'Fork', 'LastName'),
    (5, '857685', 'AccountNumber'),
    (6, 'Luis', 'FirstName'),
    (7, '3.4', 'Amount'),
    (8, 'ZH1ggg', 'PostalCode'),
    (9, 'Procel', 'LastName'),
    (10, '857d5', 'AccountNumber')
;


select
  max(case when columnname = 'FirstName' then value end) Firstname,
  max(case when columnname = 'Amount' then value end) Amount,
  max(case when columnname = 'PostalCode' then value end) PostalCode,
  max(case when columnname = 'LastName' then value end) LastName,
  max(case when columnname = 'AccountNumber' then value end) AccountNumber
from #yourtable

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