Option Explicit
Sub Bestand()
Dim lzBest As Long, lzBewe As Long, n As Long, x As Long
Dim wksBest As Worksheet, wksBewe As Worksheet
Dim arrBest() As Variant, arrBewe() As Variant
Dim objRng As Range
Set wksBest = ThisWorkbook.Worksheets("Bestand")
Set wksBewe = ThisWorkbook.Worksheets("Bewegung")
With wksBest
lzBest = .Cells(.Rows.Count, 1).End(xlUp).Row
Set objRng = .Range(.Cells(2, 1), .Cells(lzBest, 3))
arrBest = objRng.Value
End With
With wksBewe
lzBewe = .Cells(.Rows.Count, 1).End(xlUp).Row
Set objRng = .Range(.Cells(2, 1), .Cells(lzBewe, 3))
arrBewe = objRng.Value
End With
For n = 1 To UBound(arrBewe)
For x = 1 To UBound(arrBest)
If arrBewe(n, 1) = arrBest(x, 1) Then
arrBest(x, 3) = arrBest(x, 3) + arrBewe(n, 3)
arrBewe(n, 3) = 0
Exit For
End If
Next x
Next n
wksBest.Cells(2, 1).Resize(UBound(arrBest, 1), UBound(arrBest, 2)).Value = arrBest
wksBewe.Cells(2, 1).Resize(UBound(arrBewe, 1), UBound(arrBewe, 2)).Value = arrBewe
End Sub