Option Explicit
Public Sub test()
Const C_SPALTE_SUMMIEREN = "A"
Const C_SPALTE_AUSGABE = "B"
Dim rngBereich As Excel.Range
Dim rngZelle As Excel.Range
Dim curSumme As Currency
With ActiveSheet
Set rngZelle = .Cells(.Rows.Count, C_SPALTE_SUMMIEREN).End(xlUp)
Set rngBereich = .Range(.Cells(1, C_SPALTE_SUMMIEREN), rngZelle)
End With
For Each rngZelle In rngBereich
If IsNumeric(rngZelle.Text) Then
If curSumme = CCur(rngZelle.Value) Then
With rngZelle.Worksheet.Cells(rngZelle.Row, C_SPALTE_AUSGABE)
.Value = CDbl(curSumme)
End With
curSumme = 0
Else
curSumme = curSumme + CCur(rngZelle.Value)
End If
End If
Next
End Sub