Declare @txt  nvarchar(max)='2450,10,54,kb2344,kd5433;87766,500,100,ki5332108,ow092827'

Select ID=A.RetSeq
      ,B.*
 From (
        Select RetSeq = Row_Number() over (Order By (Select null))
              ,RetVal = LTrim(RTrim(B.i.value('(./text())[1]', 'varchar(max)')))
        From  (Select x = Cast('<x>' + replace(@txt ,';','</x><x>')+'</x>' as xml).query('.')) as A
        Cross Apply x.nodes('x') AS B(i)
      ) A
 Cross Apply (
                Select Val1 = ltrim(rtrim(xDim.value('/x[1]','varchar(max)')))
                      ,Val2 = ltrim(rtrim(xDim.value('/x[2]','varchar(max)')))
                      ,Val3 = ltrim(rtrim(xDim.value('/x[3]','varchar(max)')))
                      ,Val4 = ltrim(rtrim(xDim.value('/x[4]','varchar(max)')))
                      ,Val5 = ltrim(rtrim(xDim.value('/x[5]','varchar(max)')))
                From  (Select Cast('<x>' + replace(A.RetVal,',','</x><x>')+'</x>' as xml) as xDim) as B1
             ) B

ID  Val1    Val2    Val3    Val4        Val5
1   2450    10      54      kb2344      kd5433
2   87766   500     100     ki5332108   ow092827