let
  value = Table.FirstValue ( Excel.CurrentWorkbook(){[ Name = "value" ]}[Content] ),
  data = List.Buffer ( Excel.CurrentWorkbook(){[ Name = "data" ]}[Content][Значение] ),
  src = Excel.CurrentWorkbook(){[ Name = "animation" ]}[Content],
  transform = Table.FromRecords (
    Table.TransformRows (
      src,
      ( r ) =>
        Record.TransformFields (
          r,
          {
            {
              "Результат",
              ( x ) =>
                [
                  num    = if r[Номер строки] + 1 > List.Count ( data ) then 1 else r[Номер строки] + 1,
                  result = if data{num - 1} = value then "Да" else "Нет"
                ][result]
            },
            { "Номер строки", ( x ) => if x + 1 > List.Count ( data ) then 1 else x + 1 }
          }
        )
    )
  )
in
  transform