Option Explicit
Function Val(Valeur, Plage As Range) As String
Application.Volatile
Dim Cel As Range
Val = ""
For Each Cel In Plage
If Cel.Value = Valeur Then
If Val = "" Then
Val = Cel.Offset(0, -1).Value
Else
Val = Val & " - " & Cel.Offset(0, -1).Value
End If
End If
Next Cel
End Function