group_data.bas

Sub group_data()
    Dim r As Range
    Dim v As Variant
    Dim i As Long, j As Long

    With Sheet1
        On Error Resume Next
        ' expand all groups on sheet
        .Outline.ShowLevels RowLevels:=8
        ' remove any existing groups
        .Rows.Ungroup
        On Error GoTo 0
        ' change B1 to your column
        Set r = .Range("B1", .Cells(.Rows.Count, 2).End(xlUp))
    End With

    With r
        'identify common groups in column B
        j = 1
        v = .Cells(j, 1).Value
        For i = 1 To .Rows.Count

            If v <> .Cells(i, 1) Then
                ' Colum B changed, create group
                v = .Cells(i, 1)
                If i > j + 1 And v <> 0 Then
                    .Cells(j, 1).Resize(i - j, 1).Rows.Group
                ElseIf .Cells(i - 1, 1) = 0 Then
                    .Cells(i - 1, 1).Rows.Group
                End If
                j = i
                v = .Cells(j, 1).Value
            End If
        Next
        ' create last group
        If i > j + 1 Then
            .Cells(j, 1).Resize(i - j, 1).Rows.Group
        End If
        ' collapse all groups
        .Parent.Outline.ShowLevels RowLevels:=1
    End With
End Sub