Présentation de colonnes en liste de données

Sub aa()
Dim S As Worksheet
Dim R As Range
Dim var
Dim i&
Dim cpt&    'compteur
Dim Lig&
Dim Col&
Dim T()
'--- La feuille source ---
Set R = ActiveSheet.UsedRange
Set R = R.Resize(R.Rows.Count + 1, R.Columns.Count)
var = R
'--- Une nouvelle feuille pour afficher les résultats ---
Sheets.Add
Set S = ActiveSheet

'--- La colonne B ---
Lig& = 0
Col& = 1
For i& = 1 To UBound(var, 1)
  cpt& = cpt& + 1
  If var(i&, 1) <> "" Then
    ReDim Preserve T(1 To 1, 1 To cpt&)
    T(1, cpt&) = var(i&, 1)
  Else
    cpt& = 0
    Lig& = Lig& + 1
    Set R = S.Range(S.Cells(Lig&, Col&), S.Cells(Lig&, UBound(T, 2) + Col& - 1))
    R = T
    Erase T
  End If
Next i&
'--- La colonne C ---
Lig& = 0
Col& = S.UsedRange.Columns.Count + 1
For i& = 1 To UBound(var, 1)
  If var(i&, 1) <> "" Then
    If var(i&, 2) <> "" Then
      cpt& = cpt& + 1
      ReDim Preserve T(1 To 1, 1 To cpt&)
      T(1, cpt&) = var(i&, 2)
    End If
  Else
    Lig& = Lig& + 1
    If cpt& > 0 Then
      Set R = S.Range(S.Cells(Lig&, Col&), S.Cells(Lig&, UBound(T, 2) + Col& - 1))
      R = T
    End If
    cpt& = 0
    Erase T
  End If
Next i&
'--- La colonne J ---
Lig& = 0
Col& = S.UsedRange.Columns.Count + 1
For i& = 1 To UBound(var, 1)
  If var(i&, 1) <> "" Then
    If var(i&, 9) <> "" Then
      cpt& = cpt& + 1
      ReDim Preserve T(1 To 1, 1 To cpt&)
      T(1, cpt&) = var(i&, 9)
    End If
  Else
    Lig& = Lig& + 1
    If cpt& > 0 Then
      Set R = S.Range(S.Cells(Lig&, Col&), S.Cells(Lig&, UBound(T, 2) + Col& - 1))
      R = T
    End If
    cpt& = 0
    Erase T
  End If
Next i&
'--- La colonne L ---
Lig& = 0
Col& = S.UsedRange.Columns.Count + 1
For i& = 1 To UBound(var, 1)
  If var(i&, 1) <> "" Then
    If var(i&, 11) <> "" Then
      cpt& = cpt& + 1
      ReDim Preserve T(1 To 1, 1 To cpt&)
      T(1, cpt&) = var(i&, 11)
    End If
  Else
    Lig& = Lig& + 1
    If cpt& > 0 Then
      Set R = S.Range(S.Cells(Lig&, Col&), S.Cells(Lig&, UBound(T, 2) + Col& - 1))
      R = T
    End If
    cpt& = 0
    Erase T
  End If
Next i&
End Sub