Bonsoir,
une proposition via une macro
Sub aargh()
Set ws1 = Sheets("feuil1")
Sheets.Add
Set ws2 = ActiveSheet
dc = ws1.Cells(1, Columns.Count).End(xlToLeft).Column
For j = 1 To dc
If ws1.Cells(1, j) <> "" Then
dl = ws1.Cells(Rows.Count, j).End(xlUp).Row
For i = 1 To dl
s = ws1.Cells(i, j)
If s <> "" Then
If Left(s, 1) Like "#" Then
k = k + 1
ws2.Cells(k, 1) = t & s
Else
t = s
End If
End If
Next i
End If
Next j
End Sub