Gather a group of cells in a single cell based on a condition

[mahmoud-lee]

Explanation inside the Sheet

[p45cal]

a little macro?:
Sub blah()
lr = Cells(Rows.Count, "B").End(xlUp).Row
For rw = lr To 3 Step -1
If Len(Cells(rw, 1).Value) = 0 Then
Cells(rw - 1, 2).Value = Cells(rw - 1, 2).Value & vbLf & Cells(rw, 2).Value
Rows(rw).Delete
End If
Next rw
End Sub
works on the active sheet and deletes rows so test on a copy first.

[mahmoud-lee]

Thank you very much for your effort
But I want it by the formula

[p45cal]

There is no straightforward formula that I can think of to do this. (While I'm there, there is no complex formula that I can think of to do this either.)
It may be possible with a user defined function, but that would involve VBA too.