Sub DoIt()
Const C_REL As String = "=SUM(R[-WERT]C:R[-1]C)"
Dim rngU As Range, lngRow As Long
Dim lngBeg As Long, lngEnd As Long
lngBeg = 1: lngEnd = 1
Set rngU = ActiveSheet.UsedRange
Set rngU = Intersect(rngU, Columns("H:BD"))
For lngRow = 1 To rngU.Rows.Count
If rngU.Rows(lngRow).Cells(1).DisplayFormat.Interior.ColorIndex <> -4142 Then
lngEnd = lngRow
rngU.Rows(lngRow).FormulaR1C1 = Replace(C_REL, "WERT", Format(lngEnd - lngBeg, "#"))
lngBeg = lngEnd + 1
End If
Next lngRow
End Sub