dynamic pivot, Sql Server

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create table t (Item int, Kategoria char(2))
    insert into t values
       (1111,'OD')
     , (2222,'AL')
     , (1234,'UT')
     , (1122,'OD')
     , (4321,'OD')
     , (5555,'AL')
     , (6666,'UT')
     , (65577,'AX');
    
    select 
        rn=row_number() over (
            partition by Kategoria
            order by Item
            )
        , Item
        , Kategoria
      from t;
    
    /* hard coded pivot */
    with cte as (
      select 
        rn=row_number() over (
            partition by Kategoria
            order by Item
            )
        , Item
        , Kategoria
      from t
      )
      select rn, OD, AL, UT
      from cte
        pivot (max(Item) for Kategoria in (OD, AL, UT) ) p
    
    /* dynamic pivot  */    
    declare @cols nvarchar(max);
    declare @sql  nvarchar(max);
      select @cols = stuff((
        select distinct 
          ',' + quotename(Kategoria)
          from t 
          for xml path (''), type).value('.','nvarchar(max)')
        ,1,1,'')
    select  @sql = '
     select rn, ' + @cols + '
      from  (
        select 
            Kategoria
          , Item
          , rn=row_number() over (
              partition by Kategoria 
              order by     Item 
              ) 
          from t
          ) as a
     pivot (max([Item]) for [Kategoria] in (' + @cols + ') ) p'
     select sql=@sql
     exec(@sql);

View schema
Execution time: 0,02 sec, rows selected: 17, rows affected: 8, absolute service time: 0,19 sec