Sub Calculer()
Num = 200
Set Plage = Range("AB2:AB" & Num)
For Each Cellule In Plage
Cellule.Value = Evaluate("SumProduct((A2:A" & Num & " = " & Cellule.Offset(0, -27).Value & ")*(I2:I" & Num & " < ""2009"")*(Z2:Z" & Num & " = ""R"")*(AA2:AA" & Num & " <> ""Compta"")*( Y2:Y" & Num & "))")
Next Cellule
End Sub