You need to insert the new row and then copy from the source row to the newly inserted row. Excel allows you to paste special just formulas. So in Excel:
VBA if required with Rows("1:1") being source and Rows("2:2") being target:
Rows("2:2").Insert Shift:=xlDown, CopyOrigin:=xlFormatFromLeftOrAbove
Rows("2:2").Clear
Rows("1:1").Copy
Rows("2:2").PasteSpecial Paste:=xlPasteFormulas, Operation:=xlNone