Show the column header to a row if there is value in cells of that columns without VBA

Question

Update 1:

Because my question is not clear, so I post second example

Because row

Answer 1

I posted a formula in the comments above, you may not have seen it. This is it:

=IF(COUNTA($B2:$D2)=0,"",INDEX($B$1:$D$1,MATCH(TRUE,INDEX($B2:$D2<>"",0),0)))

that will get the header for the first instance of a populated cell - if you have numeric values and want to ignore zeroes change to

=IF(COUNTA($B2:$D2)=0,"",INDEX($B$1:$D$1,MATCH(TRUE,INDEX($B2:$D2>0,0),0)))

Either way the formula can be extended to as large a range as you need

.....and if you have 500 columns you could use IFERROR to shorten a little

=IFERROR(INDEX($B$1:$D$1,MATCH(TRUE,INDEX($B2:$D2>0,0),0)),"")