Valeur cible - Equation ...

35243,63
12409,87  
7316,23
17903,8
4648,96
8120,65
+25
---------
85668,14

et
11216,43
12409,87
1826,33
37960,96
2194,11
7316,23
4648,96
8120,65
-25
--------
85668,54

Option Explicit

Sub CallCombin2()
'sub exemple
    Call Combin2(17, 5)
End Sub
Sub Combin2(a As Byte, b As Byte)
    'Liste sur une nouvelle feuille, en colonnes, toutes les combinaisons des deux entrées
    'a >= b
Dim oWs As Worksheet, i As Long, cb As Long

    Sheets.Add
    Set oWs = ActiveSheet
    
    cb = WorksheetFunction.Combin(a, b)
    
    If b > a Then Exit Sub
    If WorksheetFunction.Combin(a, b) > Columns.Count Then Exit Sub
    
    For i = 1 To b
        oWs.Cells(1, i) = i
    Next i
    
    For i = 1 To b
        Select Case i
            Case b
                oWs.Cells(2, i).FormulaR1C1 = "=IF(R[-1]C=" & a & ",RC[-1]+1,R[-1]C+1)"
            Case 1
                oWs.Cells(2, i).FormulaR1C1 = "=IF(R[-1]C[1]=" & (a - b + 2) & ",R[-1]C+1,R[-1]C)"
            Case Else
                oWs.Cells(2, i).FormulaR1C1 = "=IF(R[-1]C[1]=" & (a - b + 1 + i) & ",IF(R[-1]C=" & (a - b + i) & ",RC[-1]+1,R[-1]C+1),R[-1]C)"
        End Select
    Next i
    
    oWs.Range(oWs.Cells(2, 1), oWs.Cells(2, b)).Copy Destination:=oWs.Range(oWs.Cells(2, 1), oWs.Cells(cb, b))
    oWs.Range(oWs.Cells(2, 1), oWs.Cells(cb, b)).Copy
    oWs.Range(oWs.Cells(2, 1), oWs.Cells(cb, b)).PasteSpecial Paste:=xlPasteValues
    Application.CutCopyMode = False
            
    Set oWs = Nothing
    
End Sub