souci de formule sur VBA

Sub Test()
Range("F2:DZ24").ClearContents
For Each X In Range("D2:" & Range("D65536").End(xlUp).Address)
    If X.Offset(0, -1).Value <> "" And X.Offset(0, -1).Value <> 0 Then
        '-----------------
        Matricule = X.Offset(0, -3).Value
        Set Dest = Cells(X.Row, 256)
        '-----------------
        X.Offset(0, 2).Value = Matricule
        Dest.End(xlToLeft).Offset(0, 1).Value = X.Value
        Dest.End(xlToLeft).Offset(0, 1).Value = X.Offset(0, 1).Value
    Else
        'X.Offset(0, 2).Value = Matricule 'Au choix ...
        If X.Value - Dest.End(xlToLeft).Value <= 1 Then
            Dest.End(xlToLeft).Value = X.Offset(0, 1).Value
        Else
            Dest.End(xlToLeft).Offset(0, 1).Value = X.Value
            Dest.End(xlToLeft).Offset(0, 1).Value = X.Offset(0, 1).Value
        End If
    End If
Next
End Sub