Option Explicit
Sub test()
Dim a, b(), i As Long, j As Long, n As Long
'attention au nom de la feuille
With Sheets("DATA_CONCAT").Range("a2").CurrentRegion
a = .Value
ReDim b(1 To (UBound(a, 1) - 1) * (UBound(a, 2) - 1) / 4, 1 To 5)
For i = 2 To UBound(a, 1)
For j = 2 To UBound(a, 2) Step 4
If Trim(a(i, j)) <> "" Then
n = n + 1
b(n, 1) = a(i, 1)
b(n, 2) = a(i, j): b(n, 3) = a(i, j + 1)
b(n, 4) = a(i, j + 2): b(n, 5) = a(i, j + 3)
End If
Next
Next
With .Offset(.Rows.Count + 1)
.CurrentRegion.ClearContents
.Resize(1, 5).Value = [{"structure","participant","fonction","cout","AT"}]
.Offset(1).Resize(n, 5).Value = b
End With
End With
End Sub