How to get next not empty cell in excel -

how manage row number of next not empty cell in relation current cell? not want use vba!

 | | b |  1 x   3 (expected result)  2  3      4 x   7 (expected result)   5       6       7       8 x 

if formular located in cell b3, how row number of next not empty cell in col starting a3?

try formula in b1 , copy down:

=if(a1="","",match(true,index((a2:a$100<>0),0),0)+row(a1)-1) 

change a$100 need