XL 2013 comparaison de listes

Option Explicit
Sub test()
Dim a, i As Long, j As Long, w(), x, y, e
    a = Sheets("Feuil1").Range("a1").CurrentRegion.Value 'STT1
    With CreateObject("Scripting.Dictionary")
        .CompareMode = 1
        For i = 2 To UBound(a, 1)
            ReDim w(1 To 8)
            For j = 1 To UBound(a, 2)
                w(j) = a(i, j)
            Next
            .Item(a(i, 1)) = w
        Next
        a = Sheets("Feuil2").Range("a1").CurrentRegion.Value 'STT2
        For i = 2 To UBound(a, 1)
            If .exists(a(i, 1)) Then
                w = .Item(a(i, 1))
                w(7) = a(i, 2)
                w(8) = w(7) - w(2)
            End If
            .Item(a(i, 1)) = w
        Next
        For Each e In .keys
            If .Item(e)(8) = 0 Then .Remove e
        Next
        y = .items: x = .Count
    End With
    If x > 0 Then
        Application.ScreenUpdating = False
        On Error Resume Next
        Application.DisplayAlerts = False
        Sheets("Resultat").Delete
        Application.DisplayAlerts = True
        On Error GoTo 0
        Sheets.Add.Name = "Resultat"
        With Sheets("Resultat").Cells(1)
            .Resize(1, 8).Value = Array("Référence", "Montant", "Code 1", _
                          "Code 2", "Nom", "Date", "Montant STT2", "Ecart")
            .Offset(1).Resize(x, 8).Value = _
            Application.Transpose(Application.Transpose(y))
            With .CurrentRegion
                .Font.Name = "calibri"
                .BorderAround Weight:=xlThin
                .Borders(xlInsideVertical).Weight = xlThin
                .VerticalAlignment = xlCenter
                With .Rows(1)
                    .HorizontalAlignment = xlCenter
                    .Interior.ColorIndex = 40
                    .Font.Bold = True
                    .BorderAround Weight:=xlThin
                End With
                '.Columns.AutoFit
            End With
        End With
        Application.ScreenUpdating = True
    Else
        MsgBox "Aucune donnée"
    End If
End Sub

Option Explicit
Sub test()
Dim a, i As Long, j As Long, n As Long, w(), e
a = Sheets("Feuil1").Range("a1").CurrentRegion.Value    'STT1
    With CreateObject("Scripting.Dictionary")
        .CompareMode = 1
        For i = 2 To UBound(a, 1)
            ReDim w(1 To 8)
            For j = 1 To UBound(a, 2)
                w(j) = a(i, j)
            Next
            .Item(a(i, 1)) = w
        Next
        a = Sheets("Feuil2").Range("a1").CurrentRegion.Value    'STT2
        For i = 2 To UBound(a, 1)
            w = .Item(a(i, 1))
            w(7) = a(i, 2)
            w(8) = w(7) - w(2)
            .Item(a(i, 1)) = w
        Next
        ReDim a(1 To .Count, 1 To 8)
        For Each e In .keys
            If .Item(e)(8) <> 0 Then
                n = n + 1
                For j = 1 To UBound(.Item(e))
                    a(n, j) = .Item(e)(j)
                Next
            End If
        Next
    End With
    If n > 0 Then
        Application.ScreenUpdating = False
        On Error Resume Next
        Application.DisplayAlerts = False
        Sheets("Resultat").Delete
        Application.DisplayAlerts = True
        On Error GoTo 0
        Sheets.Add.Name = "Resultat"
        With Sheets("Resultat").Cells(1)
            .Resize(1, UBound(a, 2)).Value = Array("Référence", "Montant", _
                 "Code 1", "Code 2", "Nom", "Date", "Montant STT2", "Ecart")
            .Offset(1).Resize(n, UBound(a, 2)).Value = a
            With .CurrentRegion
                .Font.Name = "calibri"
                .BorderAround Weight:=xlThin
                .Borders(xlInsideVertical).Weight = xlThin
                .VerticalAlignment = xlCenter
                With .Rows(1)
                    .HorizontalAlignment = xlCenter
                    .Interior.ColorIndex = 40
                    .Font.Bold = True
                    .BorderAround Weight:=xlThin
                End With
                '.Columns.AutoFit
            End With
        End With
        Application.ScreenUpdating = True
    Else
        MsgBox "Aucune donnée"
    End If
End Sub