Sub essai()
l = 2
While Cells(l, 1) <> ""
reference = Cells(l, 1)
date1 = Cells(l, 2)
euros1 = Cells(l, 3)
Data1 = Format(date1, "dd/mm/yy") & " " & Format(euros1, "# ###.00 €")
If reference <> previous_reference Then
ligne = l 'première ligne de la référence
Cells(l, 10) = Data1
previous_reference = reference
Else
Cells(ligne, 10) = Cells(ligne, 10) & vbLf & Data1
Cells(l, 10) = "--------------"
End If
l = l + 1
Wend
End Sub