Sub TransformeLigneColonne()
a = [B2].CurrentRegion
ligBD = 22
For ligne = 2 To UBound(a, 1)
For col = 2 To UBound(a, 2)
If a(ligne, col) > 0 Then
Cells(ligBD, 1) = a(1, col) & a(ligne, 1)
Cells(ligBD, 2) = a(ligne, col)
ligBD = ligBD + 1
End If
Next col
Next ligne
End Sub