part of code how to colorize the font of cel:

Private Sub LOOP_CELL()

On Error GoTo Err_Proc

For Each ITM In ListView.ListItems

If InStr(ITM.SubItems(2), "INDIVIDUALS") > 0 Then
ITM.SubItems(5) = Empty
ITM.SubItems(7) = Empty
VALORE_1 = Me.Label8.Caption
VALORE_2 = Me.Label9.Caption
VALORE_3 = ITM.SubItems(4)
VALORE_4 = ITM.SubItems(6)
ITM.SubItems(5) = Format((VALORE_3 / VALORE_1 * 100), "#,##0.00")
ITM.SubItems(7) = Format((VALORE_4 / VALORE_2 * 100), "#,##0.00")
End If

If InStr(ITM.SubItems(2), "PRIVATE") > 0 Then
ITM.SubItems(5) = Empty
ITM.SubItems(7) = Empty
VALORE_1 = Me.Label10.Caption
VALORE_2 = Me.Label11.Caption
VALORE_3 = ITM.SubItems(4)
VALORE_4 = ITM.SubItems(6)
ITM.SubItems(5) = Format((VALORE_3 / VALORE_1 * 100), "#,##0.00")
ITM.SubItems(7) = Format((VALORE_4 / VALORE_2 * 100), "#,##0.00")
End If
.........