let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Было", type text}, {"Column1", type any}, {"Column2", type any}, {"Column3", type text}, {"Column4", type any}, {"Column5", type any}}),
    #"Promoted Headers" = Table.PromoteHeaders(#"Changed Type", [PromoteAllScalars=true]),
    #"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Promoted Headers", {"Месяц"}, "Attribute", "Value")
in
    #"Unpivoted Other Columns"

Sub MrShkei()
xx = Now
Dim rng As Range, lr As Long, lcol As Long, i As Long, n As Long, arr, arr2
Set rng = Selection
lr = rng.Rows.Count: lcol = rng.Columns.Count
If lr < 2 Then MsgBox "Выделите больше одной строки": Exit Sub
If lcol < 2 Then MsgBox "Выделите больше одного столбца": Exit Sub
arr = rng
ReDim arr2(1 To (lr - 1) * (lcol - 1), 1 To 3): k = 1
For i = LBound(arr) + 1 To UBound(arr)
    For n = 2 To lcol
        arr2(k, 1) = arr(i, 1)
        arr2(k, 2) = arr(1, n)
        If arr(i, n) = Empty Then
            arr2(k, 3) = 0
        Else
            arr2(k, 3) = arr(i, n)
        End If
        k = k + 1
    Next n
Next i
Dim sh As Worksheet
Worksheets.Add
Set sh = ActiveSheet
sh.Name = Replace(Now, ":", "-")
sh.Cells(1, 1).Resize(UBound(arr2), 3) = arr2
End Sub