SQL 만으로 컬럼을 가변으로 늘릴 수는 없습니다.
그러려면 프로그램에서 동적SQL 을 사용해야 합니다.

WITH temp AS
(
SELECT 'RED' clr, '100' c FROM dual 
UNION ALL SELECT 'BLACK', '100' FROM dual 
UNION ALL SELECT 'BLUE' , '100' FROM dual 
UNION ALL SELECT 'RED'  , '200' FROM dual 
UNION ALL SELECT 'BLACK', '200' FROM dual 
UNION ALL SELECT 'BLACK', '200' FROM dual
--UNION ALL SELECT 'GREEN', '300' FROM dual
)
SELECT NVL(rn, 0) rn
     , NVL2(rn, MIN(DECODE(dr, 1, c)), MIN(DECODE(dr, 1, clr))) clr1
     , NVL2(rn, MIN(DECODE(dr, 2, c)), MIN(DECODE(dr, 2, clr))) clr2
     , NVL2(rn, MIN(DECODE(dr, 3, c)), MIN(DECODE(dr, 3, clr))) clr3
     , NVL2(rn, MIN(DECODE(dr, 4, c)), MIN(DECODE(dr, 4, clr))) clr4
  FROM (SELECT clr, c
             , DENSE_RANK() OVER(ORDER BY clr) dr
             , ROW_NUMBER() OVER(PARTITION BY clr ORDER BY c) rn
          FROM temp
        )
 GROUP BY ROLLUP(rn)
 ORDER BY rn
;