Thanks to @TMS and his extensive knowledge the following formula was offered to me as a wonderful solution:
But because I need a dynamic header in the resulting spreadsheet I must use VBA.
Since it has to be an array, there is a limit of 255 characters. But because of my lack of knowledge with any of this I am unable to divide correctly:
I would like to apply the following workaround but do not know where the mistake is:
Maybe the code does not work with RC1 formula. I do not know. I am using Excel 2010.
In the end I would like to apply this formula to column B as long as there is content in Column A.
Thank you so much for your help.
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