XL 2019 Concatener et tableau matriciel

Option Explicit

Sub Essai()
  If ActiveSheet.Name <> "Feuil1" Then Exit Sub
  Dim a%: a = Cells(1, Columns.Count).End(1).Column: If a = 1 Then Exit Sub
  Dim b&: b = Cells(Rows.Count, 1).End(3).Row: If b = 1 Then Exit Sub
  Dim T, v%, i%, j&, k&: T = [A1].Resize(a, b): k = 1
  Application.ScreenUpdating = 0
  With Worksheets("Feuil2")
    .Columns(1).ClearContents
    For j = 2 To a
      For i = 2 To b
        v = T(i, j)
        If v > 0 Then
          .Cells(k, 1) = T(i, 1) & "-" & T(1, j) & " = " & v: k = k + 1
        End If
      Next i
    Next j
    .Select
  End With
End Sub