create table t_spp (sid varchar2(2), col_name varchar2(2), expected number, actual number);

BEGIN
insert into t_spp values ('S1','A', 1,2);
insert into t_spp values ('S1','B', 1,3);
insert into t_spp values ('S1','C', 1,4);
--
insert into t_spp values ('S2','A', 10,11);
insert into t_spp values ('S2','B', 10,12);
insert into t_spp values ('S2','C', 10,12);
--
insert into t_spp values ('S3','A', 100,20);
insert into t_spp values ('S3','B', 99, 40);
insert into t_spp values ('S3','C', 98, 50);
END;
/

SELECT * FROM T_SPP;

-- set 1
S1    A    1    2
S1    B    1    3
S1    C    1    4
-- set 2
S2    A    10   11 
S2    B    10   12
S2    C    10   12
-- set 3
S3    A    100  20
S3    B    99   40 
S3    C    98   50 

column_name     expected        actual      expected actual   expected        actual
A	        1	        2	    10	     11	      100	      20 
B	        1	        3	    10	     12	      99	      40
C	        1	        4	    10	     12	      98	      50

SQL> with
  2    data as (
  3      select t.*, row_number() over (partition by col_name order by sid) rn
  4      from t_spp t
  5    )
  6  select col_name,
  7         max(decode(rn, 1, expected)) expected,
  8         max(decode(rn, 1, actual)) actual,
  9         max(decode(rn, 2, expected)) expected,
 10         max(decode(rn, 2, actual)) actual,
 11         max(decode(rn, 3, expected)) expected,
 12         max(decode(rn, 3, actual)) actual
 13  from data
 14  group by col_name
 15  order by col_name
 16  /
CO   EXPECTED     ACTUAL   EXPECTED     ACTUAL   EXPECTED     ACTUAL
-- ---------- ---------- ---------- ---------- ---------- ----------
A           1          2         10         11        100         20
B           1          3         10         12         99         40
C           1          4         10         12         98         50