Thank you but...
I found this on the net:
Table(A) can be transposed to table(B)

(A)
Number time amount
1 1 63,52
1 2 87,52
1 3 42,56
2 1 7,8
2 2 6,07
2 3 98,5

(B)
1 2 3
63,52 87,52 42,56
7,8 6,07 98,5

by using this sql select:

select max(iif(Time = 1, Amount,cast(0 as N(10)) as [a1],;
max(iif(Time = 2, Amount,cast(0 as N(10)) as [a2],;
max(iif(Time = 3, Amount,cast(0 as N(10)) as [a3];
from myTable;
GROUP BY Number

It would be perfect but when I tried and it worked unfortunately only with positive numbers.
When "Amount" is a negative number, it results 0.
Any help?