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'),
    (1, 'mani', 'FirstName'),
    (2, '2.3', 'Amount'),
    (3, 'ZE4A', 'PostalCode'),
    (4, 'Foio', 'LastName'),
    (5, '857764', 'AccountNumber')
    
;


DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX)

select @cols = STUFF((SELECT ',' + QUOTENAME(ColumnName) 
                    from #yourtable
                    group by ColumnName, id
                    order by id
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')

set @query = N'SELECT ' + @cols + N' from 
             (
                select value, ColumnName
                from #yourtable
            ) x
            pivot 
            (
                max(value)
                for ColumnName in (' + @cols + N')
            ) p '

exec sp_executesql @query;

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