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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'),
    (1, 'JR', 'FirstName'),
    (2, '2.4', 'Amount'),
    (3, 'ZH1E4A', 'PostalCode'),
    (4, 'Fork', 'LastName'),
    (5, '857685', 'AccountNumber')
;


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

fork query

edited dec 8

created dec 8 anonymous