Option Explicit
Sub InsererLignes()
Dim dl As Integer, i As Integer, j As Integer
With Sheets("résultat")
'insérer lignes vides''''
dl = Cells(Rows.Count, 1).End(xlUp).Row
For i = dl To 2 Step -1
Rows(i).Insert
Rows(i + 1).Insert
Next i
'recopie les valeurs
dl = .Range("A" & Rows.Count).End(xlUp).Row
For j = 4 To dl Step 3
Rows(j).Font.Bold = True 'met ligne en gras
'ligne du dessus
.Cells(j - 1, 1) = .Cells(j, 1).Value 'nopiece
.Cells(j - 1, 2) = "" '.Cells(j, 2).Value 'compte
.Cells(j - 1, 3) = .Cells(j, 3).Value 'codejournee
.Cells(j - 1, 4) = .Cells(j, 4).Value 'date
.Cells(j - 1, 5) = "" 'cells(j, 5).Value 'debit
.Cells(j - 1, 6) = .Cells(j, 5).Value 'credit
.Cells(j - 1, 7) = .Cells(j, 7).Value 'libellé
.Cells(j - 1, 8) = .Cells(j, 8).Value 'compte tiers
.Cells(j - 1, 9) = .Cells(j, 9).Value 'plan analytique
.Cells(j - 1, 10) = "" 'cells(j,10).Value 'section analutique
.Cells(j - 1, 11) = .Cells(j, 11).Value 'type
'ligne du dessous
.Cells(j + 1, 1) = .Cells(j, 1).Value
.Cells(j + 1, 2) = .Cells(j, 2).Value
.Cells(j + 1, 3) = .Cells(j, 3).Value
.Cells(j + 1, 4) = .Cells(j, 4).Value
.Cells(j + 1, 5) = "" '.Cells(j, 5).Value
.Cells(j + 1, 6) = "" 'Cells(j, 6).Value
.Cells(j + 1, 7) = .Cells(j, 7).Value
.Cells(j + 1, 8) = .Cells(j, 8).Value
.Cells(j + 1, 9) = .Cells(j, 9).Value
.Cells(j + 1, 10) = .Cells(j, 10).Value
.Cells(j + 1, 11) = "A" 'Cells(j, 10).Value
'
''effacer colonne J site
.Cells(j, 10) = ""
Next j
'supprimer 2ème ligne
.Rows(2).Delete
End With
End Sub