How to create another table in R to calculate the difference?

Question

I have a set of data frame as below:

ID Parameter value 123-01 a1 x 123-02 a1 x 123-01 b3 x 123-02 b3 x 124-01 a1 x 125-01 a1 x 126-01 a1 x 124-01 b3 x