For i = 2 To Sheets("Devis2").Range("B65536").End(xlUp).Row
Set LstVI = .ListItems.Add(, "K" & i, Sheets("Devis2").Cells(i, 1)) '1ère Colonne
With LstVI
.ForeColor = IIf(.Text = "P", &HFF0000, &H80000008)
For Col = 2 To 19
Set LstVSi = .ListSubItems.Add(, , Sheets("Devis2").Cells(i, Col)) ' 2ème Colonne
LstVSi.ForeColor = IIf(LstVI.Text = "P", &HFF0000, &H80000008)
Next Col
.ListSubItems.Add , , i 'On récupére la Ligne source
End With