transformer ça 
06	0	371.4600
06	1	209.3000
06	2	6871.6000
06	3	3495.7900
12	1	2300.3500
12	2	4159.2200
12	3	1731.8800

en 

	0	1		2		3
06	371.46	209.3		6871.6		3495
12	NULL	2300.35		4159.22		1731.88

--------------------------------------------------------------

DECLARE SCAN_CURSOR CURSOR FOR SELECT * FROM TABLE_ECLATEE
OPEN SCAN_CURSOR
DECLARE @CHAMP1 type, @CHAMP2 type, @CHAMP3 type, @COUNT1 int
FETCH NEXT FROM SCAN_CURSOR 
WHILE @@FETCH_STATUS = 0
BEGIN
    FETCH NEXT FROM Employee_Cursor into @CHAMP1,@CHAMP2,@CHAMP3
    SELECT @COUNT1=count(*) from TABLE_CONSOLIDEE where COLONNE1=@CHAMP1
    IF @COUNT1 = 0
      BEGIN
       INSERT INTO TABLE_CONSOLIDEE (@CHAMP2) VALUES (@CHAMP3) where COL1 = @CHAMP1
      END
     ELSE 
       BEGIN
        UPDATE TABLE_CONSOLIDEE SET @CHAMP2=@CHAMP3 where COL1=@CHAMP1
       END
END

CLOSE SCAN_CURSOR
DEALLOCATE SCAN_CURSOR