Sub Scinder_Valeur()
Dim Derlig As Long, i As Long
Dim Val_C As Long, Val_D As Long
Application.ScreenUpdating = False
Derlig = Range("A" & Rows.Count).End(xlUp).Row
For i = Derlig To 2 Step -1
If Cells(i, "V") > Cells(i, "W") Then
Val_C = Cells(i, "C")
Val_D = Cells(i, "D")
Do While Cells(i, "V") > Cells(i, "W")
Cells(i, "C") = Cells(i, "C") - 1
Loop
Rows(i).Copy
Rows(i + 1).Insert Shift:=xlDown
Cells(i + 1, "C") = Val_C - Cells(i, "C")
Cells(i + 1, "D") = Val_D - Cells(i, "D")
End If
Next i
End Sub