Bonjour,
une proposition
Sub calcul_test()
'dernière ligne colonne A
DernLigne = Range("A" & Rows.Count).End(xlUp).Row
derlg = Range("Y" & Rows.Count).End(xlUp).Row
'dernière colonne ligne 2
'DernColonne = Cells(2, Cells.Columns.Count - 1).End(xlToLeft).Column - 1
DernColonne = 22
'DerCol = Cells(1, Cells.Columns.Count - 1).End(xlToLeft).Column - 24
DerCol = 25
Range("Z2:AA" & derlg).ClearContents
Set maPlage = Range(Cells(2, 3), Cells(DernLigne, DernColonne))
Set combi = Range(Cells(2, DerCol), Cells(derlg, DerCol))
For Each r In maPlage.Rows
For Each i In combi
t = Split(i.Value, " ")
nb = UBound(t) + IIf(LBound(t) = 0, 1, 0)
flag = 0
For Each c In r.Cells
For k = LBound(t) To UBound(t)
If t(k) + 0 = c.Value Then flag = flag + 1: Exit For
Next k
Next
If flag = nb Then
lig = i.Row
Cells(lig, 26) = Cells(lig, 26) + 1
Cells(lig, 27) = Cells(lig, 27) & IIf(Cells(lig, 27) = "", "", ",") & r.Row - 1
End If
Next
Next
End Sub