Power Query M code
let
Source = YourTable,
Indexed = Table.AddIndexColumn(Source, "Index", 0, 1, Int64.Type),
ValuesList = Indexed[Value],
AddedPrevious = Table.AddColumn(Indexed, "PreviousValue", each if [Index] = 0 then null else ValuesList{[Index] - 1}),
AddedNext = Table.AddColumn(AddedPrevious, "NextValue", each if [Index] = List.Count(ValuesList) - 1 then null else ValuesList{[Index] + 1})
in
AddedNext