---

SELECT
    value1                                     AS all_val1,
    CASE WHEN flag IS NOT NULL THEN value1 END AS with_flag_val1,
    CASE WHEN flag IS NULL     THEN value1 END AS without_flag_val1,

    value2                                     AS all_val2,
    CASE WHEN flag IS NOT NULL THEN value2 END AS with_flag_val2,
    CASE WHEN flag IS NULL     THEN value2 END AS without_flag_val2
FROM your_table;