XL 2016 casenulle

 Sheets("Toto").Cells(ligne + 2, i - 1).Value = Feuille.Cells(ligne, dercol).Value

Option Explicit

Sub casenul()
  Dim dercol%, i&
  With Worksheets("Feuil1")
    dercol = .Cells(8, Columns.Count).End(xlToLeft).Column: If dercol < 4 Then Exit Sub
    Application.ScreenUpdating = 0: .Cells(10, dercol) = .Cells(8, dercol)
    For i = dercol To 4 Step -1
      .Cells(10, i - 1) = .Cells(8, dercol): If .Cells(12, i - 1) > 0 Then dercol = i - 1
    Next i
  End With
End Sub

If Cells(ligne + 4, i - 1).Value = 0 Then
  Cells(ligne + 2, i - 1).Value = Cells(ligne, dercol).Value
Else
  Cells(ligne + 2, i - 1).Value = Cells(ligne, dercol).Value
  dercol = dercol - (dercol - (i - 1))
End If

Cells(ligne + 2, i - 1).Value = Cells(ligne, dercol).Value
If Cells(ligne + 4, i - 1).Value = 0 Then
Else
  dercol = dercol - (dercol - (i - 1))
End If

Cells(ligne + 2, i - 1).Value = Cells(ligne, dercol).Value
If Cells(ligne + 4, i - 1).Value <> 0 Then
  dercol = dercol - (dercol - (i - 1))
End If

Cells(ligne + 2, i - 1).Value = Cells(ligne, dercol).Value
If Cells(ligne + 4, i - 1).Value > 0 Then
  dercol = dercol - (dercol - (i - 1))
End If

dercol = dercol - (dercol - (i - 1))
       = dercol - dercol + (i - 1)
       = (dercol - dercol) + (i - 1)
       = 0 + (i - 1)
       = i - 1