Sub Insertion()
Dim t, lig&, restit(), n&, col As Byte
t = Range("A1:G" & [A65000].End(xlUp).Row)
lig = Application.SumIf([A:A], ">0", [A:A]) 'nb lignes à insérer
ReDim restit(1 To UBound(t) + lig, 1 To 7)
For lig = 1 To UBound(t)
n = n + 1
For col = 1 To 7
restit(n, col) = t(lig, col)
Next
If Val(t(lig, 1)) > 0 Then n = n + Int(Val(t(lig, 1)))
Next
[A1:G1].Resize(UBound(restit)) = restit
End Sub