Bonjour,
une solution via une macro
Sub aargh()
Set wsb = Sheets("base")
Set wss = Sheets("souhait")
dl = wsb.Cells(Rows.Count, 1).End(xlUp).Row - 1
ndl = 2
wss.Cells(1, 1).Resize(1, 3) = Split("matricule,rubrique,valeur", ",")
For i = 2 To 4
'copier matricule
wss.Cells(ndl, 1).Resize(dl, 1).Value = wsb.Cells(2, 1).Resize(dl, 1).Value
'remplir rubrique
wss.Cells(ndl, 2).Resize(dl, 1).Value = wsb.Cells(1, i).Value
'copier valeur
wss.Cells(ndl, 3).Resize(dl, 1).Value = wsb.Cells(2, i).Resize(dl, 1).Value
ndl = ndl + dl
Next i
End Sub