Sub Compta()
Dim o As Object
With Sheets("Récapitulatif")
.Range("B4:B34").ClearContents
For Each o In Sheets
If o.Name <> "Récapitulatif" And Not o.Name = "Facture 1" Then
For l = 4 To 34
If CStr(.Cells(l, 1).Value) = Left(o.Name, 2) Then
.Cells(l, 2).Value = "=" & "SUMIF('" & o.Name & "'!R28C1:R42C1,'" & o.Name & "'!R3C8,'" & o.Name & "'!R28C4:R42C4)"
End If
Next l
End If
Next o
.Select
End With
End Sub