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, 'John', 'FirstName'),
    (7, '2.4', 'Amount'),
    (8, 'ZH1E4A', 'PostalCode'),
    (9, 'Fork', 'LastName'),
    (10, '857685', 'AccountNumber')    
;


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

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