Transformer un tableau croisé en liste

Option Base 1
Sub test()
Dim n As Long
Dim m As Long
Sheets("Sheet2").Cells.ClearContents
tablo = Sheets("Sheet1").Range("A1").CurrentRegion
ReDim tabres(1 To 3, 1 To 1)
For n = LBound(tablo, 1) + 1 To UBound(tablo, 1)
 For m = LBound(tablo, 2) + 1 To UBound(tablo, 2)
   If tablo(n, m) <> "" Then
     tabres(1, UBound(tabres, 2)) = tablo(n, 1)
     tabres(2, UBound(tabres, 2)) = tablo(1, m)
     tabres(3, UBound(tabres, 2)) = tablo(n, m)
     ReDim Preserve tabres(1 To 3, 1 To UBound(tabres, 2) + 1)
   End If
 Next m
Next n
ReDim Preserve tabres(1 To 3, 1 To UBound(tabres, 2) - 1)
Application.ScreenUpdating = False
For n = LBound(tabres, 1) To UBound(tabres, 1)
  For m = LBound(tabres, 2) To UBound(tabres, 2)
    Sheets("Sheet2").Cells(m, n) = tabres(n, m)
  Next m
Next n
Application.ScreenUpdating = True
Sheets("Sheet2").Select
End Sub