SELECT [Year], "Jan" AS [Month], Jan AS [Value]
FROM SomeTable
UNION ALL
SELECT [Year], "Feb" AS [Month], Feb AS [Value]
FROM SomeTable
UNION ALL
SELECT [Year], "Mar" AS [Month], Mar AS [Value]
FROM SomeTable
UNION ALL
...
UNION ALL
SELECT [Year], "Dec" AS [Month], Dec AS [Value]
FROM SomeTable