Sub ausblenden()
Dim RR#, SP%, Z
SP = 2 'für Spalte B
With ActiveSheet
RR = .Cells.SpecialCells(xlCellTypeLastCell).Row 'Letzte Zeile
.Range(Rows(1), Rows(RR)).EntireRow.Hidden = False
For Z = 1 To RR
If .Cells(Z, SP).Value = "" Or .Cells(Z, SP).Value = 0 Then
.Rows(Z).Hidden = True
End If
Next
End With
End Sub