Meantime, just guessing at a format and data, you could try something like this
It's not as elegant as it could be
Option Explicit
Private Sub Worksheet_Change(ByVal Target As Range)
Dim cFactor As Double
cFactor = Range("C1").Value
Application.EnableEvents = False ' <<<<<<<<<<<<<<<<<<<< Important
With Target.Cells(1, 1)
Select Case .Column
Case 3, 5, 7, 9, 11, 13, 15, 17, 19, 21, 23, 25
If Len(.Value) = 0 Then
.Offset(0, 1).ClearContents
Else
.Offset(0, 1).Value = .Value / cFactor * 100#
End If
Case 4, 6, 8, 10, 12, 14, 16, 18, 20, 22, 24, 26
If Len(.Value) = 0 Then
.Offset(0, -1).ClearContents
Else
.Offset(0, -1).Value = .Value * cFactor / 100#
End If
Case Else
End Select
End With
Application.EnableEvents = True
End Sub