Sub diviser()
Dim derlig&, t, j&, jsup&, i&, k&, m&, s
With Sheets("Adherents_F78019")
If .FilterMode Then .ShowAllData
derlig = .Cells(.Rows.Count, "b").End(xlUp).Row
t = Application.Transpose(.Range("a1:z" & derlig).Value)
jsup = UBound(t, 2)
For j = 2 To jsup
s = Split(t(26, j), "-")
If UBound(s) - LBound(s) + 1 > 1 Then
t(26, j) = Trim(s(0))
For m = 1 To UBound(s)
ReDim Preserve t(1 To UBound(t), 1 To UBound(t, 2) + 1)
For k = 1 To 25: t(k, UBound(t, 2)) = t(k, j): Next
t(26, UBound(t, 2)) = Trim(s(m))
Next m
End If
Next j
t = Application.Transpose(t)
.Range("a1").Resize(UBound(t), UBound(t, 2)) = t
End With
End Sub