if object_id('t_sql_ru') is not null
drop table [t_sql_ru]
go

CREATE TABLE [dbo].[t_sql_ru](
	[login1] [varchar](50) NULL,
	[col1] [varchar](50) NULL,
	[col2] [varchar](50) NULL,
	id int identity
) ON [PRIMARY]

GO

insert into t_sql_ru
select 'DOMAIN\ivanov','2019-02-01;2019-02-05;2019-02-11','2019-02-22;2019-02-24'


insert into t_sql_ru
select 'DOMAIN\petrov','2019-03-10;2019-01-15','2019-02-12;2019-07-22;2019-05-22;2019-02-02'


select * from [t_sql_ru]

/* Всякая вспомогательная муть один разик придётся прогнать 
create table t_logins(login1 varchar(50),col varchar(50),indicator varchar(50))
*/
create  proc [dbo].[p_tochka_zapytay](@login varchar(50), @col varchar(50), @indicator int)
as
begin
if charindex(';',@col)=0 
begin
insert into t_logins
select @login,@col,@indicator
return
end

insert into t_logins
select @login,left(@col,charindex(';',@col)-1),@indicator

set @col=right(@col,len(@col) - charindex(';',@col))

exec [p_tochka_zapytay] @login,@col,@indicator
return
end
go

------------------------------------------------------------------
--delete t_logins
declare @index int, @max int
declare @login varchar(50),@col varchar(50) 

select @index=1 ,@max=(select max(id) from t_sql_ru)

while(@index<=@max)
begin

select @login=login1,@col=col1 from [t_sql_ru] where [id]=@index
execute dbo.p_tochka_zapytay @login,@col,1

select @login=login1,@col=col2 from [t_sql_ru] where [id]=@index
execute dbo.p_tochka_zapytay @login,@col,0

set @index=@index+1
end
select distinct
login1,
col col,
case when indicator=1 then 1 else 0 end [move],
case when indicator=1 then 0 else 1 end [add]
from t_logins
order by login1,col