Sql rows to multi columns without aggregations

Firstly, you will never get your expected results from the sample data you provided because there is a value missing. I used the following test data

declare @t table (identifier varchar(10), line int, [values] decimal(15,2))
insert into @t(identifier, Line, [Values]) values
('A',72, 25.72),
('A',74, 35.74),
('B',72, 24.72),
('A',76, 40.76),
('C',72, 22.72),
('B',74, 32.50),
('B',76, 15.50),
('C',76, 20.15),
-- This data item is missing from your example ...
('C',74, 32.50)

Note I have added an "identifier" and given it values that match the rows in your expected results. More of that later.

Gerry is suggesting doing something like this

SELECT  
		[72] = case when line = 72 then [values] else 0 END,
		[74] = case when line = 74 then [values] else 0 END,
		[76] = case when line = 76 then [values] else 0 END
	FROM @t

But check out the results

72	74	76
25.72	0.00	0.00
0.00	35.74	0.00
24.72	0.00	0.00
0.00	0.00	40.76
22.72	0.00	0.00
0.00	32.50	0.00
0.00	0.00	15.50
0.00	0.00	20.15
0.00	32.50	0.00

You don't want all those zeroes, so you will have to put these results into a sub-query, CTE or temporary table and GROUP BY something.

You mention that you had tried "PIVOT". You probably got results

72	74	76
25.72	35.74	40.76

which might explain your "without aggregations" bit in your question. That is because there is nothing to identify which values belong on which line of your expected results.

You could try generating an identifier e.g. using ROW_NUMBER()

SELECT 
	ROW_NUMBER() over (partition by [line] order by [line]) as rn, *
	FROM @t

or you could do what I did - include it in the original data - where you have complete control over it.

select [72],[74],[76]
from
(
	select identifier, Line, [Values]
	from @t
) a
PIVOT
(
	max([Values]) for Line in ([72],[74],[76])
) pvt