Sub transforme()
a = [D10:G17]
ligne = 20
For col = LBound(a, 2) + 1 To UBound(a, 2)
For lig = LBound(a) + 1 To UBound(a)
Cells(ligne, 10) = a(LBound(a), col)
Cells(ligne, 11) = a(lig, LBound(a, 2))
Cells(ligne, 12) = a(lig, col)
ligne = ligne + 1
Next lig
Next col
End Sub