Splitting input / transposing issue

test.xls


In this attachment I have a sheet of data where I want to get it to read column M2 onwards and split the information found in that column into there subheadings highlighted in grey.
Each sub-heading corresponds to a section of information in column M and my aim is to get the information after the headings like parallel.q under qname etc then write it accross all the sub-headings then when we find the ================ row increment down the next row and start all the information writing out again.

I have no idea how to do this, if someone could help get me started or show me I would be deeply appreciated.

Thanks K