select * from dbo.tablica1



SELECT  *
  FROM (SELECT ROW_NUMBER() OVER (ORDER BY kol1 asc) as lp1, kol1 from dbo.[tablica1] where not kol1 is null ) as t1

 FULL OUTER JOIN (SELECT ROW_NUMBER() OVER (ORDER BY kol2 asc) as lp2 ,kol2 from dbo.[tablica1] where not kol2 is null )  as t2 on t1.lp1 = t2.lp2