use Tempdb
go
--> --> 
 
if not object_id(N'Tempdb..#T') is null
    drop table #T
Go
Create table #T([num] int,[d] int,[t] int,[start] Datetime,[end] Datetime)
Insert #T
select 2,4,33,'08:46:33','08:48:45' union all
select 8,2,30,'08:57:18','08:58:19' union all
select 11,5,27,'09:01:00','09:03:17' union all
select 12,2,35,'09:04:08','09:05:18' union all
select 13,5,27,'09:05:30','09:07:49'
Go
Select 
a.[num],[d]-b.number AS d,a.[t],CONVERT(VARCHAR(8),DATEADD(s,33,[start]),8) AS [start],CONVERT(VARCHAR(8),DATEADD(s,33,[end]),8) AS [end]
from #T AS a,master.dbo.spt_values AS b 
WHERE a.d>b.number AND b.type='P'

/*
num    d    t    start    end
2    4    33    08:47:06    08:49:18
2    3    33    08:47:06    08:49:18
2    2    33    08:47:06    08:49:18
2    1    33    08:47:06    08:49:18
8    2    30    08:57:51    08:58:52
8    1    30    08:57:51    08:58:52
11    5    27    09:01:33    09:03:50
11    4    27    09:01:33    09:03:50
11    3    27    09:01:33    09:03:50
11    2    27    09:01:33    09:03:50
11    1    27    09:01:33    09:03:50
12    2    35    09:04:41    09:05:51
12    1    35    09:04:41    09:05:51
13    5    27    09:06:03    09:08:22
13    4    27    09:06:03    09:08:22
13    3    27    09:06:03    09:08:22
13    2    27    09:06:03    09:08:22
13    1    27    09:06:03    09:08:22
*/