SQL Server 2019

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declare @AccountNo varchar(24) = '2-0-200-325-0';
declare @Department Int;
declare @Account Int;
declare @Company Int;
declare @Location Int;
declare @SubAccount Int;

with cte as (
    select 
        substring(@AccountNo + '-', 1, charindex('-', @AccountNo + '-') - 1) val,
        substring(@AccountNo + '-', charindex('-', @AccountNo + '-') + 1, len(@AccountNo)) rest,
        1 lvl
    union all
    select
        substring(rest, 1, charindex('-', rest) - 1),
        substring(rest, charindex('-', rest) + 1, len(rest)),
        lvl + 1
    from cte
    where charindex('-', rest) > 0
)
select 
    @Company = max(case when lvl = 1 then val end),
    @Location = max(case when lvl = 2 then val end),
    @Department = max(case when lvl = 3 then val end),
    @Account = max(case when lvl = 4 then val end),
    @SubAccount = max(case when lvl = 5 then val end)
from cte;

select 
    @AccountNo AccountNo, 
    @Company Company, 
    @Location Location, 
    @Department Department, 
    @Account Account, 
    @SubAccount SubAccount
;

AccountNo	Company	Location	Department	Account	SubAccount
2-0-200-325-0	2	0	200	325	0

Warning: Null value is eliminated by an aggregate or other SET operation.