Sub Marjo()
Columns(2).Insert Shift:=xlToRight
Columns(4).Insert Shift:=xlToRight
For lig = 1 To [A65000].End(3).Row
If Cells(lig, 5) = "" Then num = Cells(lig, 1): bbb = Cells(lig, 3): lig = lig + 1
If IsNumeric(Cells(lig, 3)) Then Cells(lig, 2) = Cells(lig, 1): Cells(lig, 1) = num: Cells(lig, 4) = bbb
If Not IsNumeric(Cells(lig, 3)) Then Cells(lig, 4) = Cells(lig, 3): Cells(lig, 3) = ""
Next
For lig = [A65000].End(3).Row To 1 Step -1
If Cells(lig, 5) = "" Then Rows(lig).Delete
Next
End Sub