Sub test()
Dim References As Range
For Each References In Range("A5", [A65536].End(xlUp)).SpecialCells(xlCellTypeConstants)
If References.Offset(1, 0).Value <> "" Or References.Row = [B65536].End(xlUp).Row Then Range("C" & References.Row).Value = "1 seule étape " & Range("B" & References.Row).Value
Next
End Sub