Macro VBA Transpose colonnes en lignes avec calcule de répartition

Sub Demo()
     Const FM = "IF(F#:AI#>0,F#:AI#*E#)", FP = "IF(F#:AI#>0,F1:AI1)"
     Application.ScreenUpdating = False
     Feuil2.UsedRange.Clear
     Feuil2.Cells(6).Value = "Pays"
With Feuil1.Cells(1).CurrentRegion.Rows
     Feuil2.[A1:E1].Value = .Range("A1:E1").Value
     Feuil2.[G1:X1].Value = .Range("AJ1:BA1").Value
        R& = 2
    For L& = 2 To .Count
        VA = Filter(.Parent.Evaluate(Replace(FM, "#", L)), False, False)
        N& = UBound(VA) + 1
        Feuil2.Cells(R, 1).Resize(N, 4).Value = .Item(L).Range("A1:D1").Value
        Feuil2.Cells(R, 5).Resize(N, 2).FormulaLocal = Application.Transpose(Array(VA, _
                   Filter(.Parent.Evaluate(Replace(FP, "#", L)), False, False)))
        Feuil2.Cells(R, 7).Resize(N, 18).Value = .Item(L).Range("AJ1:BA1").Value
        R = R + N
    Next
End With
     Application.Goto Feuil2.Cells(1), True
     Application.ScreenUpdating = True
End Sub