Option Explicit
Sub Test()
Dim i As Long
With Sheets("Feuille1")
For i = 2 To 65536
If .Cells(i, 1).Value = "" Then Exit Sub
If .Cells(i, 7).Value <> "Fini" Or .Cells(i, 7).Value <> "Refusé" Then
If .Cells(i, 23).Value <> "" Then
If Sheets("Feuille1").Cells(i, 23).Value < Date Then
Sheets("Feuille2").Range("B12").Value = Sheets("Feuille2").Range("b12").Value + 1
End If
End If
End If
Next i
End With
End Sub