Since you didn't specify which version of SQL Server, I have multiple solutions. If you have are still rocking SQL Server 2005, then Giorgi's uses CROSS APPLY quite nicely.
Note: For both solutions, I use the where clause to filter out improper values so even if the the data is bad and the rows overlap, it will ignore those values.
My Version of Your Table
DECLARE @T TABLE (variable_name CHAR, start_no INT, end_no INT)
INSERT INTO @T
VALUES ('x', 10, 20),
('x', 30, 50),
('x', 60, 70),
('y', 1, 3),
('y', 7, 8);
Solution for SQL Server 2012 and Above
SELECT *
FROM
(
SELECT variable_name,
LAG(end_no,1) OVER (PARTITION BY variable_name ORDER BY start_no) + 1 AS start_range,
start_no - 1 AS end_range
FROM @T
) A
WHERE end_range > start_range
Solution for SQL 2008 and Above
WITH CTE
AS
(
SELECT ROW_NUMBER() OVER (PARTITION BY variable_name ORDER BY start_no) row_num,
*
FROM @T
)
SELECT A.variable_name,
B.end_no + 1 AS start_range,
A.start_no - 1 AS end_range
FROM CTE AS A
INNER JOIN CTE AS B
ON A.variable_name = B.variable_name
AND A.row_num = B.row_num + 1
WHERE A.start_no - 1 /*end_range*/ > B.end_no + 1 /*start_range*/