It is possible to transpose the first data frame and then transform it by pivoting.
import pandas as pd
import numpy as np
import io
data = '''
QTY EUR
timestamp 1610116649 1610116649
transactions 12 30
'''
df = pd.read_csv(io.StringIO(data), delim_whitespace=True)
df = df.T
pd.pivot(df, index='timestamp', columns='index', values='transactions')
index EUR QTY
timestamp
1610116649 30 12
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