Csak makróval tudom elképzelni.

Sub valami()
    For oszlop = 2 To ActiveSheet.UsedRange.Columns.Count
        For sor = 2 To ActiveSheet.UsedRange.Rows.Count
            sz = Cells(sor, 1)
            If sz = Cells(1, oszlop) And f = 0 Then
                Cells(sor, oszlop) = sor - 1: f = 1
            End If
        Next
        f = 0
    Next
    For oszlop = 2 To ActiveSheet.UsedRange.Columns.Count
        For sor = 2 To ActiveSheet.UsedRange.Rows.Count
            sz = Cells(sor, 1)
            If Cells(sor, oszlop) = "" And oszlop - 1 = sz Then
                Cells(sor, oszlop).Select
                felso = Cells(sor, oszlop).End(xlUp).Row
                Cells(sor, oszlop) = sor - felso
            End If
        Next
    Next
End Sub