Sub Macro1()
Dim i As Integer, y As Integer, x As Integer
For i = 1 To Sheets("Feuil1").Range("A65536").End(xlUp).Row
  For y = 2 To Sheets("Feuil1").Range("IV" & i).End(xlToLeft).Column
  x = x + 1
  Sheets("Feuil2").Range("A" & x) = Sheets("Feuil1").Range("A" & i)
  Sheets("Feuil2").Range("B" & x) = Sheets("Feuil1").Cells(i, y)
  Next
Next
End Sub