Change data input from column to row - best practice, Excel, SQL or PowerBI?

Hi, my data is in SAP and currently designed by rows and i can not change this, but i need to change some parts of it into columns.

Here is an example:

Present structure

Here is what i would like the structure to be changed into:

So some tips regarding changing structure from column to row would be well recieved 🙂

And sorry about the messed up tables, i use the tabletool from PowerBI and it still gives me a html error...