Create internal table with column names and values from another tables column data in ABAP [closed]

You can use conditional aggregation:

select max(case when fieldname = 'Matnr' then fieldvalue end) as matnr,
       max(case when fieldname = 'Werks' then fieldvalue end) as Werks,
       max(case when fieldname = 'Statu' then fieldvalue end) as Statu
from t;