Sub AlignerValeurs()
Dim c1 As Range, c2 As Range
For Each c1 In Range("A1:A" & Range("A" & Rows.Count).End(xlUp).Row)
Set c2 = Range("B:B").Find(what:=c1, LookIn:=xlValues, lookat:=xlWhole, searchorder:=xlByRows)
If c2 Is Nothing Then
c1.Offset(, 1).Insert xlShiftDown
End If
Next c1
End Sub