Power Query - can you use rows as column headers?

[leightx]

Here's my situation. I want to create a table that uses some of the rows from one column as column headers. I'm not sure if I'm explaining this correctly, so here's an example. And there might be a much easier way to do this - I'm trying to make sure I'm not putting data into several different places, and that everything is connected.

I have a table with items in several levels of categories. I want to use items that are catB as column headers in a power query (if possible) - the items in the other categories (all but catB) will

Item	Category1	Category2
Item1	catA
Item2	catB
Item3	catA
Item4	catB
Item5	catC
Item6	catB

<tbody>
</tbody>

What I need is to:
1) Add more column headers as I add catB rows to the 1st table.
2) I do NOT want to pull any other values from the 1st table over. This is new table and I need to make selections at this point.

ItemDesc	Item2	Item4	Item6
Item1
Item3
Item5

<tbody>
</tbody>

Maybe a power query isn't the right tool for this job? I just need something that is dynamic, and adds column headers to the 2nd table as I add catB rows to the first.

Help please!?

 

[SpillerBD]

It will take some additional steps, but you will head to the UnPivot tool in PowerQuery.

 

[MarcelBeug]

My suggestion is to make use of the feature that you can select table columns and have columns added with null values for columns that don't exist,

let
    Source = Table1,
    #"Filtered Rows" = Table.SelectRows(Source, each ([Category1] <> "catB")),
    #"Removed Other Columns" = Table.SelectColumns(#"Filtered Rows",{"Item"}&List.Distinct(Table.SelectRows(Source,each [Category1] = "catB")[Item]), MissingField.UseNull),
    #"Renamed Columns" = Table.RenameColumns(#"Removed Other Columns",{{"Item", "ItemDesc"}})
in
    #"Renamed Columns"