Firstly, you will never get your expected results from the sample data you provided because there is a value missing. I used the following test data
declare @t table (identifier varchar(10), line int, [values] decimal(15,2))
insert into @t(identifier, Line, [Values]) values
('A',72, 25.72),
('A',74, 35.74),
('B',72, 24.72),
('A',76, 40.76),
('C',72, 22.72),
('B',74, 32.50),
('B',76, 15.50),
('C',76, 20.15),
('C',74, 32.50)
Note I have added an "identifier" and given it values that match the rows in your expected results. More of that later.
Gerry is suggesting doing something like this
SELECT
[72] = case when line = 72 then [values] else 0 END,
[74] = case when line = 74 then [values] else 0 END,
[76] = case when line = 76 then [values] else 0 END
FROM @t
But check out the results
72 74 76
25.72 0.00 0.00
0.00 35.74 0.00
24.72 0.00 0.00
0.00 0.00 40.76
22.72 0.00 0.00
0.00 32.50 0.00
0.00 0.00 15.50
0.00 0.00 20.15
0.00 32.50 0.00
You don't want all those zeroes, so you will have to put these results into a sub-query, CTE or temporary table and GROUP BY something.
You mention that you had tried "PIVOT". You probably got results
72 74 76
25.72 35.74 40.76
which might explain your "without aggregations" bit in your question. That is because there is nothing to identify which values belong on which line of your expected results.
You could try generating an identifier e.g. using ROW_NUMBER()
SELECT
ROW_NUMBER() over (partition by [line] order by [line]) as rn, *
FROM @t
or you could do what I did - include it in the original data - where you have complete control over it.
select [72],[74],[76]
from
(
select identifier, Line, [Values]
from @t
) a
PIVOT
(
max([Values]) for Line in ([72],[74],[76])
) pvt