Bonjour,
Une procédure VBA à tester.
Cdlt.
Public Sub DEMO()
Dim ws As Worksheet
Dim rng As Range
Dim x As Long, y As Long, z As Long
Application.ScreenUpdating = False
For Each ws In ActiveWorkbook.Worksheets
Set rng = ws.UsedRange
x = x + rng.Cells.Count
On Error Resume Next
y = y + rng.SpecialCells(xlCellTypeConstants, 23).Count
z = z + rng.SpecialCells(xlCellTypeFormulas, 23).Count
On Error GoTo 0
Next
MsgBox y + z & " cellules sont non vides sur un ensemble de " & x & " cellules.", vbInformation
Set rng = Nothing
End Sub