Option Explicit
Sub Somme_Ref()
Dim Lig As Integer, Col As Integer
Dim Rng As Range, c As Range, d As Object
Set d = CreateObject("Scripting.Dictionary")
With Sheets("besoin")
.Range("L1").CurrentRegion.Offset(1).ClearContents
Set Rng = .Range("A1").CurrentRegion
For Each c In Rng
If c <> "" Then
If Not IsNumeric(c.Value) Then
d(Trim(c)) = d(Trim(c)) + c.Offset(, 1).Value '
End If
End If
Next c
.Range("L2").Resize(d.Count, 1) = Application.Transpose(d.Keys)
.Range("L2").Offset(, 1).Resize(d.Count, 1) = Application.Transpose(d.Items)
.Range("L2").Offset(, 1).Resize(d.Count, 1).NumberFormat = "#,##0.00"
End With
End Sub