fichier envoyer...
Option Explicit
Public c As Range
Sub X_masquer()
For Each c In ActiveSheet.UsedRange.SpecialCells(xlCellTypeFormulas)
If c.Value = "X" Then c.Font.Color = c.Interior.Color
Next
End Sub
Sub X_afficher()
For Each c In ActiveSheet.UsedRange.SpecialCells(xlCellTypeFormulas)
If c.Value = "X" Then c.Font.ColorIndex = 1
Next
End Sub