Firebird 3.0

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CREATE TABLE SAMPLES(
  PID INTEGER,
  RID INTEGER,
  LOGIN_ID VARCHAR(20),
  PW VARCHAR(20),
  EMAIL VARCHAR(25),
  PHONE VARCHAR(20),
  FIRST_NAME VARCHAR(20),
  LAST_NAME VARCHAR(20)
);
CREATE TABLE SAMPLE_DATA(
  PID INTEGER,
  RID INTEGER,
  KEY_NAME VARCHAR(20),
  KEY_VALUE VARCHAR(120)
);
EXECUTE BLOCK AS BEGIN
INSERT INTO SAMPLES VALUES (1,1,'log1','pas1','mail1','tel1','user1','last1');
INSERT INTO SAMPLES VALUES (2,1,'log2','pas2','mail2','tel2','user2','last2');
INSERT INTO SAMPLES VALUES (3,1,'log3','pas3','mail3','tel3','user3','last3');
INSERT INTO SAMPLES VALUES (4,1,'log4','pas4','mail4','tel4','user4','last4');
INSERT INTO SAMPLES VALUES (5,1,'log5','pas5','mail5','tel5','user5','last5');
INSERT INTO SAMPLES VALUES (6,1,'log6','pas6','mail6','tel6','user6','last6');
INSERT INTO SAMPLES VALUES (7,1,'log7','pas7','mail7','tel7','user7','last7');
INSERT INTO SAMPLE_DATA VALUES (1,1,'Gender','Male');
INSERT INTO SAMPLE_DATA VALUES (2,1,'Gender','Male');
INSERT INTO SAMPLE_DATA VALUES (3,1,'Gender','Female');
INSERT INTO SAMPLE_DATA VALUES (4,1,'Gender','Male');
INSERT INTO SAMPLE_DATA VALUES (5,1,'Gender','Female');
INSERT INTO SAMPLE_DATA VALUES (6,1,'Gender','Male');
INSERT INTO SAMPLE_DATA VALUES (7,1,'Gender','Uknkown');
INSERT INTO SAMPLE_DATA VALUES (1,1,'Age','8');
INSERT INTO SAMPLE_DATA VALUES (2,1,'Age','16');
INSERT INTO SAMPLE_DATA VALUES (3,1,'Age','55');
INSERT INTO SAMPLE_DATA VALUES (4,1,'Age','23');
INSERT INTO SAMPLE_DATA VALUES (5,1,'Age','43');
INSERT INTO SAMPLE_DATA VALUES (6,1,'Age','76');
INSERT INTO SAMPLE_DATA VALUES (7,1,'Age','102');
INSERT INTO SAMPLE_DATA VALUES (1,1,'Occp',null);
INSERT INTO SAMPLE_DATA VALUES (2,1,'Occp','Student');
INSERT INTO SAMPLE_DATA VALUES (3,1,'Occp','Plummer');
INSERT INTO SAMPLE_DATA VALUES (4,1,'Occp','Student');
INSERT INTO SAMPLE_DATA VALUES (5,1,'Occp','Accountant');
INSERT INTO SAMPLE_DATA VALUES (6,1,'Occp','Retired');
INSERT INTO SAMPLE_DATA VALUES (7,1,'Occp','Almost dead');
END
28 rows affected

WITH CTE AS (
SELECT DISTINCT 
  KEY_NAME,
  '(SELECT KEY_VALUE FROM SAMPLE_DATA Y WHERE Y.PID=X.PID AND Y.RID=X.RID AND Y.KEY_NAME=''' || KEY_NAME || ''') ' ZZ
FROM SAMPLE_DATA
)
SELECT 'SELECT X.*,'
   || CAST( LIST( CTE.ZZ) AS VARCHAR(3000))
   ||' FROM SAMPLES X'
FROM CTE


CONCATENATION


SELECT X.*,(SELECT KEY_VALUE FROM SAMPLE_DATA Y WHERE Y.PID=X.PID AND Y.RID=X.RID AND Y.KEY_NAME='Age') ,(SELECT KEY_VALUE FROM SAMPLE_DATA Y WHERE Y.PID=X.PID AND Y.RID=X.RID AND Y.KEY_NAME='Gender') ,(SELECT KEY_VALUE FROM SAMPLE_DATA Y WHERE Y.PID=X.PID AND Y.RID=X.RID AND Y.KEY_NAME='Occp')  FROM SAMPLES X