Sub report()
Application.ScreenUpdating = False
For n = 2 To Sheets("Balance client").Range("A" & Rows.Count).End(xlUp).Row
On Error Resume Next
nom = Sheets("Balance client").Range("A" & n)
Sheets(nom).Activate
If Err.Number <> 0 Then
Sheets.Add.Name = nom
Sheets("Balance client").Range("A1:S1").Copy Destination:=Sheets(nom).Range("A1")
End If
On Error GoTo 0
derlin = Sheets(nom).Range("A" & Rows.Count).End(xlUp).Row
Sheets("Balance client").Rows(n).Copy Destination:=Sheets(nom).Range("A" & derlin + 1)
Next
Sheets("Balance client").Move before:=Sheets(1)
Application.ScreenUpdating = True
End Sub