Hi & welcome to the forum,
Try below code ... Data will pasted from cell [C15] which you can change
Sub test()
Dim a, c&
a = [A1].CurrentRegion
ReDim b(1 To UBound(a), 1 To UBound(a))
c = 0
For x = 1 To UBound(a)
Select Case True
Case a(x, 1) Like "Acc*"
i = 1
c = IIf(c = 0, 1, c + 3)
b(i, c) = a(x, 1)
Case a(x, 1) Like "Ref*"
i = i + 1
b(i, c) = a(x, 1)
Case IsNumeric(a(x, 1))
b(i + 1, c + 1) = a(x, 1)
Case a(x, 1) Like "Saldo*"
i = i + 1
b(i, c) = a(x, 1)
End Select
Next
[C15].Resize(UBound(a), UBound(b, 2)) = b
End Sub
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