Private Sub CommandButton1_Click()
Dim Tablo, i As Long, j As Byte, Col As Integer, NbCol As Integer
With Worksheets("Feuil1") 'à adapter
Col = 1
Tablo = .Range("B3:B" & .Range("B" & Rows.Count).End(xlUp).Row)
NbCol = Int(UBound(Tablo, 1) / 24) + (UBound(Tablo, 1) Mod 24 <> 0) * -1
ReDim Preserve Tablo(1 To UBound(Tablo, 1), 1 To NbCol)
For i = LBound(Tablo, 1) + 24 To UBound(Tablo, 1) Step 24
Col = Col + 1
For j = 0 To 23
If i + j <= UBound(Tablo, 1) Then
Tablo(j + 1, Col) = Tablo(i + j, 1)
Else
Exit For
End If
Next
Next
.Range("H5").Resize(24, NbCol) = Tablo
End With
End Sub