How to build a destacked table

Canerik92 

Another option

let
    Source = Excel.CurrentWorkbook(){[Name="Input"]}[Content],
    UnpivotedOtherColumns = Table.UnpivotOtherColumns(Source, {"Item"}, "Month", "Value"),
    MaxByItem = Table.Group(UnpivotedOtherColumns, {"Item"},
        {
            {"Data", each _, type table},
            {"ItemMax", each List.Max([Value]), type number}
        }
    ),
    ListOneToMax = Table.AddColumn(MaxByItem, "OneToMax", each {1..[ItemMax]}, type list),
    ExpandedData = Table.ExpandTableColumn(ListOneToMax, "Data", {"Month", "Value"}),
    ListOneZero = Table.AddColumn(ExpandedData, "OneZero",
        (x)=> List.Transform(x[OneToMax],
            (y)=> if y <= x[Value] then 1 else 0
        ), type list
    ),
    SelectedColumns = Table.SelectColumns(ListOneZero,{"Item", "Month", "OneZero"}),
    PivotedItemTable = Table.Group(SelectedColumns, {"Item"},
        {"Data", each Table.FromColumns([OneZero], [Month]), type table}
    ),
    ExpandedItemTables = Table.ExpandTableColumn(PivotedItemTable, "Data",
        List.Skip(Table.ColumnNames(Source))
    )
in
    ExpandedItemTables