Sub Restructurer()
Dim tablo, resu(), i&, n&
With ActiveSheet 'à adapter au besoin
tablo = .Range("B1:B" & .Cells.SpecialCells(xlCellTypeLastCell).Row).Resize(, 2) 'matrice, plus rapide, au moins 2 éléments
ReDim resu(1 To UBound(tablo), 1 To 2)
For i = 1 To UBound(tablo)
n = n + 1
If tablo(i, 1) Like "Expediteur*" Then resu(n, 1) = tablo(i, 1): i = i + 1
resu(n, 2) = tablo(i, 1)
Next
'---restitution---
If .FilterMode Then .ShowAllData 'si la feuille est filtrée
With .[A1]
If n Then .Resize(n, 2) = resu
.Offset(n).Resize(Rows.Count - n - .Row + 1...