Isso deve ser feito:
Sub dural()
Dim N As Long, i As Long, K As Long, v As Long
Dim vOld As Long
N = Cells(Rows.Count, "A").End(xlUp).Row + 1
K = 1
For i = 1 To N
v = CLng(Cells(i, 1).Value)
If i = 1 Then
Cells(1, "B").Value = v
vOld = v
Else
If v = vOld + 1 Then
Else
Cells(K, "C").Value = vOld
K = K + 1
Cells(K, "B") = v
End If
vOld = v
End If
Next i
For i = 1 To K
If Cells(i, "B").Value = Cells(i, "C").Value Then Cells(i, "C").Value = ""
If Cells(i, "B").Value = 0 Then Cells(i, "B").Value = ""
Next i
End Sub