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')
;


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

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