Calculate with the last 125 rows

Hello guyz!

My task is to use the last 125 rows from another workbook in Excel until we start entering new data on the other workbook and start taking the numbers from there until the new workbook reaches 125 rows and continue counting on the other workbook, always with the last 125 lines.

I have an idea to copy the last 125 rows with the macro to the other worksheet and continue by adding the others.

I tried to describe it more precisely in the following attachments:

In my opinion having the Data information and the User information in different workbooks is one of the complications. It would be easier if they were simply two worksheets within the same workbook.
That said I feel the way to get the data from Data.xlsx to User.xlsx would be to utilize what you have in column L in the data workbook.
This should work for cells C10:C134 in the User workbook.
1. Put the following into cell C10 ='C:\Users\dolan\Desktop\[Data.xlsx]Munka'!L2
2. Drag the fill handle down to cell C134
Honestly if it were me, I would select cell L2 in the Data workbook Press the Ctrl + Shift + down arrow keys then press Ctrl + c and then select cell C10 in the User workbook and press the Ctrl + v keys.
Let us know if you have any questions.