Option Explicit
Sub Couleur_selon_valeur_V3()
Dim c As Range
Application.ScreenUpdating = False
For Each c In Union(Range("a2", Cells(Rows.Count, "a").End(xlUp)), Range("f2", Cells(Rows.Count, "f").End(xlUp))).SpecialCells(xlCellTypeConstants, 23)
With c.Offset(, 2)
.FormulaR1C1 = "=RC[-1]-RC[-2]"
If .Value < 0 Then .Interior.ColorIndex = 3
If .Value > 0 Then .Interior.ColorIndex = 43
If .Value = 0 Then .Interior.ColorIndex = 4
End With
Next c
Application.ScreenUpdating = True
End Sub