Excel вставьте пустую строку для изменения значения в столбце
Sub InsertRowsAtValueChangeColumnB()
Dim X As Long, LastRow As Long
Const DataCol As String = "B"
Const StartRow = 2
LastRow = Cells(Rows.Count, DataCol).End(xlUp).Row
Application.ScreenUpdating = False
For X = LastRow To StartRow + 1 Step -1
If Cells(X, DataCol).Value <> Cells(X - 1, DataCol) Then Rows(X).Insert
Next
Application.ScreenUpdating = True
End Sub
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