• Excel is based on a simpler model of computation, something like the unification ideas in logic programming, state is not named and minimally expressive, etc. You want a looping construct? Better autofill a column or something!
• Excel automatically includes printf-style debugging of every object in the system; that is the default state of the system and you have to hide columns you don't want to see.
• Excel has no compilation or run step. The document is living and when you change things you immediately see the results of that change.
This means that the programming model in Excel becomes much more amenable to the results-oriented mind. Decide on an incremental goal, then calculate a bunch of results “the long way” and then massage the formula until it gives a result that matches your manual calculations. Repeat as desired.
It's like clay, basically. You sculpt it to look right and then you sculpt the next piece to build on that and so on.