create table Pivot_Example(col1 varchar(200))

insert into Pivot_Example values('A'),('B'),('C'),('D')

select * from Pivot_Example

DECLARE @query VARCHAR(4000)
DECLARE @years VARCHAR(2000)
SELECT  @years = STUFF((SELECT  '],[' + ltrim(col1)
                         FROM    Pivot_Example
                         ORDER BY '],[' + ltrim(col1)
                         FOR XML PATH('')
                            ), 1, 2, '') + ']'
select @years
                           
SET @query =
'SELECT * FROM
(
    SELECT top 0 *,row_number() over(order by col1) amount
    FROM Pivot_Example
)t
PIVOT (max(amount) FOR col1
IN ('+@years+')) AS pvt'
         
EXECUTE (@query)