Sub M_snb()
sn = Sheet1.Cells(1).CurrentRegion
y = (UBound(sn) - 1) * (UBound(sn, 2) - 1)
ReDim sp(y, 2)
sp(0, 0) = sn(1, 1)
sp(0, 1) = "Item"
sp(0, 2) = "Maat"
For j = 1 To UBound(sp)
sp(j, 0) = sn((j - 1) \ (UBound(sn, 2) - 1) + 2, 1)
sp(j, 1) = sn(1, (j - 1) Mod (UBound(sn, 2) - 1) + 2)
sp(j, 2) = sn((j - 1) \ (UBound(sn, 2) - 1) + 2, (j - 1) Mod (UBound(sn, 2) - 1) + 2)
Next
sheet1.Cells(8, 5).Resize(UBound(sp) + 1, UBound(sp, 2) + 1) = sp
End Sub