Create custom fields based in other values in columns

Hi, I'm relatively new to Power BI and I have a question regarding to columns.

I have this example below, in which marked in red columns values mean a concept (Ex: 313, 101, 102, etc). and the blue ones mean certain amount.

The problem is that I need to create a column for each concept, with its corresponding amount, as shown in the following example replicated in Excel (tried to post the best representative example):

Being able to have the same concepts in different columns, I couldn't find a pattern to be able to create the columns.

Thanks in advance.