Sub managers()
Set liste = CreateObject("scripting.dictionary")
For lig = 2 To Cells(Rows.Count, 2).End(xlUp).Row
liste(Cells(lig, 2).Value) = Cells(lig, 1) & "#" & liste(Cells(lig, 2).Value)
Next lig
With Feuil2
ligne = 1
.[A1].Resize(liste.Count, 1) = Application.Transpose(liste.keys)
For Each k In liste.keys
tablo = Split(Left(liste(k), Len(liste(k)) - 1), "#")
.Cells(ligne, 2).Resize(1, UBound(tablo) + 1) = tablo
ligne = ligne + 1
Next k
End With
End Sub