Sub Macro1()
Dim CelSrc As Range, AdrSrc As String, CelCbl As Range, CelTrv As Range, X As Integer, Espaces As String
Set CelSrc = ActiveSheet.[A3].Resize(ActiveSheet.[A1000000].End(xlUp).Row - 2)
Set CelCbl = CelSrc ' .Offset(, 1)
Set CelTrv = CelCbl.Offset(, 1)
AdrSrc = CelSrc(1, 1).Address(False, True, xlR1C1, Relativeto:=CelCbl)
For X = 8 To 0 Step -1
Espaces = "REPT("" ""," & 2 ^ X & ")"
CelTrv.FormulaR1C1 = "=SUBSTITUTE(SUBSTITUTE(" & AdrSrc & "," & Espaces _
& "&"" ;"","" ;""),"";""&" & Espaces & ","";"")"
CelCbl.Value = CelTrv.Value
AdrSrc = CelCbl(1, 1).Address(False, True, xlR1C1, Relativeto:=CelTrv)
Next X
CelTrv.FormulaR1C1 = "=SUBSTITUTE(SUBSTITUTE(RC[-1],"" ;""&CHAR(10),"" ;""),"" ;"",CHAR(9))"
CelCbl.Value = CelTrv.Value
CelTrv.Resize(, 500).ClearContents
CelCbl.TextToColumns Destination:=CelCbl, DataType:=xlDelimited, Tab:=True
CelCbl.Resize(, 500).Columns.AutoFit: CelCbl.Rows.AutoFit
End Sub