I made a note from somewhere that explains this better
First thing STL would do is consume the data for 2 or more years (24 or 36 or 48 months) in order to calculate Seasonality, Trend etc. In this case we have exactly 24 data points. Now, STL would required atleast an additional data point ON which it would predict the seasonality. Since STL has already used your first 24 data points in learning the monthly seasonality, the next data point is absolutely required to extend what has been predicted earlier.
In other words, first 24 data points are being used to check out the seasonality while the next data points (greater than 24) will follow the previously calculated seasonal patterns of two years.
It shouldn't have anything to do with Excel as long as you've converted it into a time series object.