XL 2016 transformation de tableau par macro simple

Option Explicit
Sub Test()
   Dim TDon(), TRésu(), LD As Long, C As Integer, LR As Long
   TDon = ActiveSheet.[A1].CurrentRegion.Value
   ReDim TRésu(1 To 5, 1 To UBound(TDon, 1))
   LD = 1
   Do: C = C + 1: LR = 1: TRésu(LR, C) = TDon(LD, 1)
      Do:
         LR = LR + 1: TRésu(LR, C) = TDon(LD, 2)
         If LD >= UBound(TDon, 1) Then Exit Do
         LD = LD + 1
         Loop Until TDon(LD, 1) <> TRésu(1, C)
      Loop Until LD = UBound(TDon, 1)
   [D1].Resize(5, C).Value = TRésu
   End Sub

Sub tabtotab()

Dim TabData() As Variant
Set dico = CreateObject("scripting.dictionary")

With ActiveSheet
    LastLine = .Range("A" & .Rows.Count).End(xlUp).Row
    TabData = .Range("A1:B" & LastLine).Value
    
    For i = LBound(TabData, 1) To UBound(TabData, 1)
        
        clé = TabData(i, 1)
        Valeur = TabData(i, 2)
        If Not dico.exists(clé) Then
            dico.Add clé, Valeur
        Else
            dico(clé) = dico(clé) & "," & Valeur
        End If
    
    Next i
    
    i = 4
    For Each clé In dico.keys
        .Cells(1, i) = clé
        tablo = Split(dico(clé), ",")
        .Cells(2, i).Resize(UBound(tablo) + 1) = WorksheetFunction.Transpose(tablo)
        i = i + 1
    Next clé
End With
End Sub

Sub Test2()
   Dim TRésu(), SGrBudg As SsGr, C As Integer, LR As Integer, Détail
   ReDim TRésu(1 To 5, 1 To 500)
   For Each SGrBudg In Gigogne(Feuil1.[A1].CurrentRegion, 1)
      C = C + 1: TRésu(1, C) = SGrBudg.Id
      LR = 1
      For Each Détail In SGrBudg.Co
         LR = LR + 1: TRésu(LR, C) = Détail(2)
         Next Détail, SGrBudg
   [D7].Resize(5, C).Value = TRésu
   End Sub

let
    Source = Excel.CurrentWorkbook(){[Name="Tableau1"]}[Content],
    Filtr = Table.SelectRows(Source, each ([Colonne1] <> "")),
    GroupBy = Table.Group(Filtr, {"Colonne1"}, {{"Budget", each _[Colonne2]}}),
    Final = Table.FromColumns( GroupBy[Budget], GroupBy[Colonne1])
in
    Final