Sub test()
Dim i&, j&
Dim Rng As Range
Dim TTmp As Variant, TReport As Variant
With Sheets("Feuil1") ' a dapter
Set Rng = .Range(.Cells(1, 1), .Cells(.Rows.Count, 1).End(3))
End With
TReport = Rng
For i = LBound(TReport, 1) To UBound(TReport, 1)
TTmp = Split(TReport(i, 1), "/")
If UBound(TTmp) + 1 > UBound(TReport, 2) Then _
ReDim Preserve TReport(1 To UBound(TReport, 1), 1 To UBound(TTmp) + 1)
For j = LBound(TTmp) To UBound(TTmp)
TReport(i, j + 1) = Trim(TTmp(j))
Next j
Next i
Rng.Resize(UBound(TReport, 1), UBound(TReport, 2)) = TReport
End Sub