<?php
// edit only $except_ip
// it is array of arrays
// array1 keys are bits of network mask
// array1 values are arrays of IPs (or IP subnets, depending on keys)
// code is not fool-proof

$except_ip = array(
    32 => array( // separate IPs
        '78.111.219.54',    // UA office vega
        '24.118.167.19',    // US office
    ),
    14 => array( // xx.xx.xx.xx/14 networks
        '37.52.0.0',        // Ukrtelecom
        '46.200.0.0',       // Ukrtelecom
        '95.132.0.0',       // Ukrtelecom
        '178.92.0.0',       // Ukrtelecom
    ),
    15 => array(
        '92.112.0.0',       // Ukrtelecom
        '94.178.0.0',       // Ukrtelecom
    ),
    16 => array(
        '5.248.0.0',        // Kyivstar GSM
        '37.115.0.0',       // Kyivstar GSM
        '37.229.0.0',       // Kyivstar GSM
        '46.118.0.0',       // Kyivstar GSM
        '46.211.0.0',       // Kyivstar GSM
        '91.124.0.0',       // Ukrtelecom
        '94.153.0.0',       // Kyivstar GSM
        '134.249.0.0',      // Kyivstar GSM
        '176.8.0.0',        // Kyivstar GSM
        '178.137.0.0',      // Kyivstar GSM
    ),
    17 => array(
        '46.119.128.0',     // Kyivstar GSM
        '46.185.0.0',       // Kyivstar GSM
        '82.207.0.0',       // Ukrtelecom
        '109.162.0.0',      // Kyivstar GSM
    ),
    18 => array(
        '46.119.64.0',      // Kyivstar GSM
        '92.52.128.0',      // Bitternet
    ),
    19 => array(
        '195.5.0.0',        // Ukrtelecom
        '195.5.32.0',       // Ukrtelecom
        '213.179.224.0',    // Ukrtelecom
    ),
    20 => array(
        '81.23.16.0',       // Kyivstar GSM
        '80.243.144.0',     // Bitternet
        '217.196.160.0',    // Bitternet
    ),
    21 => array(
        '5.255.160.0',      // Bitternet
    ),
    22 => array(
        '193.41.60.0',      // Kyivstar GSM
        '194.187.228.0',    // Dinines/Gustav
    ),
    23 => array(
        '195.114.120.0',    // Bitternet
    ),
);

// notes:
// - Ukrtelecom IPs were taken from here http://www.nirsoft.net/countryip/ua.html
// - list of AS allocations http://bgp.potaroo.net/cidr/autnums.html
// - search CIDR list by ASN http://www.cidr-report.org/as2.0/

// implementation 

function prepareMask($bits)
{
    $bit_string = str_repeat('1', $bits) . str_repeat('0', 32 - $bits);
    $mask = bindec($bit_string);
    return $mask;
}

$masks = array(0, 0xffffffff);
//$masks = array(0xffffffff);

foreach($except_ip as $bits => $ips){
    $mask = prepareMask($bits);
    foreach($ips as $ip){
        $ip_long = ip2long($ip);
        $ip_masked = $ip_long & $mask;
        
        $output = array();
        foreach($masks as $m){
            $ip = $ip_masked | (~$mask & $m);
            $output[] = long2ip($ip);
        }
        echo implode(' - ', $output), "<br>\n";
    }
}