Presenting data horizontally and not vertically, Sql Server

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create table Xrefs ([partno] varchar(6), [compname] varchar(12), [compno] varchar(14)) ; 
insert into Xrefs ([partno], [compname], [compno]) values 
('BC2095', 'A.B.S.', '520831'),
('BC2095', 'amk', 'TCA3135'),
('BC2095', 'APEC braking', 'LCA235'),
('BC2095', 'ATE', '220635'),
('BC2095', 'ATE', '24.3384-1755.7'),
('BC2095', 'AUDI', '1K0615423A'),
('BC2095', 'AUDI', '1K0615423D'),
('BC2095', 'AUDI', '1K0615423J');

declare @cols nvarchar(max);
declare @sql  nvarchar(max);

select @cols = stuff((
      select distinct 
        ',' + quotename(CompName
            +isnull(nullif(convert(nvarchar(10),row_number() over (
                partition by PartNo,CompName
                order by     CompNo 
            )-1),0),'')
            )
      from Xrefs
      for xml path (''), type).value('.','nvarchar(max)')
    ,1,1,'');
    
select @sql = '
 select PartNo, ' + @cols + '
 from (
    select 
        PartNo
      , rn=CompName+isnull(nullif(convert(nvarchar(10),row_number() over (
          partition by PartNo,CompName 
          order by     CompNo 
          )-1),0),'''')
      , CompNo
    from Xrefs
      ) as a
 pivot (max([CompNo]) for [rn] in (' + @cols + ') ) p';
 select @sql as CodeGenerated;
 exec sp_executesql @sql;

View schema
Execution time: 0,02 sec, rows selected: 4, rows affected: 8, absolute service time: 0,17 sec