insertion ligne(s)

Sub test()
Dim i As Integer, k As Integer, nb As Variant

nb = Range('A65536').End(xlUp).Row
For i = nb To 1 Step -1
    For k = i To i + Cells(i, 1).Value - 1
        Rows(i + 1).Insert Shift:=xlDown
    Next k
    nb = Range('A65536').End(xlUp).Row
Next i
End Sub

 Sub test()
Dim i As Integer, k As Integer, nb As Variant

nb = Range('A65536').End(xlUp).Row
For i = nb To 1 Step -1
    For k = i To i + Cells(i, 1).Value - 2
        Rows(k + 1).Insert Shift:=xlDown
    Next k
    nb = Range('A65536').End(xlUp).Row
Next i
End Sub