VBA not needed, just use autofilter.  Say C3 contains  123456
and A2 thru A30 has:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

In B2 enter:

=MOD($C$2,A2) and copy down.  A1 thru B30 will show:

asd    gfd
2    0
3    0
4    0
5    1
6    0
7    4
8    0
9    3
10    6
11    3
12    0
13    8
14    4
15    6
16    0
17    2
18    12
19    13
20    16
21    18
22    14
23    15
24    0
25    6
26    8
27    12
28    4
29    3
30    6

then set the autofilter on column B for display 0:

asd    gfd
2    0
3    0
4    0
6    0
8    0
12    0
16    0
24    0
32    0
48    0
64    0
96    0

In your case you will have 150 possibilities rather than 30.

You could try this... I have assumed that the list is on sheet1 and that N is
in Cell B1 on that sheet. Change to suit.

You could also use Conditional Formatting without any code to just highlight
the values if you wanted.

Sub Divisors()
   Dim wksToSearch As Worksheet
   Dim rngToSearch As Range
   Dim lngNumerator As Long
   Dim rng As Range
   Dim wksNew As Worksheet
   Dim rngPaste As Range
       
   Set wksNew = Worksheets.Add
   On Error Resume Next
   wksNew.Name = "Denominators" 'try to rename sheet
   On Error GoTo 0
   Set rngPaste = wksNew.Range("A1")
   
   Set wksToSearch = Sheets("Sheet1")
   With wksToSearch
   Set rngToSearch = .Range(.Range("A1"), .Cells(Rows.Count, "A").End(xlUp))
   End With
   
   lngNumerator = wksToSearch.Range("B1").Value
   
   For Each rng In rngToSearch
       If lngNumerator Mod rng.Value = 0 Then
           rngPaste.Value = rng.Value
           Set rngPaste = rngPaste.Offset(1, 0)
       End If
   Next rng    
End Sub