concaténation verticale variable

Sub test()
Dim i&, p%, m%, k%
Dim tablo(65536, 256) As Variant
p = 1
For i = 1 To Range("A65536").End(xlUp).Row
    If IsEmpty(Cells(i, 2).Value) = False Then
        tablo(p, 1) = Cells(i, 2).Value
        m = 2
        For k = i + 2 To Range("A" & i + 2).End(xlDown).Row
            tablo(p, m) = Cells(k, 1).Value
            m = m + 1
        Next k
    p = p + 1
    End If
Next i
With Sheets("Feuil1")
    .Cells.Clear
    For p = 1 To UBound(tablo)
        For m = 1 To 256
            If tablo(p, m) = "" Then Exit For
            .Cells(p, m).Value = tablo(p, m)
        Next m
    Next p
End With
End Sub

Sub dudule()

last_line = Range("A65536").End(xlUp).Row

Dim tab1       'Crée une variable
Set tab1 = CreateObject("Scripting.Dictionary")

For b = 2 To last_line
    v1 = Cells(b, 1)
    v2 = Cells(b, 2)
    If v2 <> "" Then cle = "C" & v2
    If v1 <> "" Then
        If tab1.exists(cle) Then
            tab1(cle) = tab1(cle) & " - " & v1
        Else
            tab1(cle) = v1
        End If
    End If
Next
'-----------------------------------------------------
' écriture du résultat
'-----------------------------------------------------
l = 1
c = 5
For Each cle In tab1
    Cells(l, c) = cle
    Cells(l, c + 1) = tab1(cle)
    l = l + 1
Next
    
End Sub