loop through and copy non empty cell values to email body with each headers

[rollis13]

This is the best I managed to do. I'm taking advantage of the fact that you merged the cells for your headers.
By the way, I have no idea how to format headers bold unless you use HTML to create the body of your email.

'...
For Each cell In wsVR.Range("L11:L83")
    If Not IsEmpty(cell) Then
        If cell.Offset(0, -11).Value <> "" Then obs = obs & vbNewLine & vbNewLine & cell.Offset(0, -11) '<- added
        obs = obs & vbNewLine & cell.Value
    End If
Next cell
'...

*** Sorry, I just found a bug, my edit only works if in column L the section has an observation in the first row (as per your example), elsewise, it will not add the header to obs.