Sub MatrixInListe()
Dim cZeilen As Excel.Range
Dim cSpalten As Excel.Range
Dim rngZeilen As Excel.Range
Dim rngSpalten As Excel.Range
Dim wksQuellBlatt As Excel.Worksheet
Dim wksErgbnisblatt As Excel.Worksheet
Set wksQuellBlatt = Tabelle1
Set wksErgbnisblatt = ThisWorkbook.Worksheets.Add
Set rngZeilen = wksQuellBlatt.Range("A2:A5")
Set rngSpalten = wksQuellBlatt.Range("B1:AA1")
wksErgbnisblatt.Name = "Ergebnis"
For Each cZeilen In rngZeilen
For Each cSpalten In rngSpalten
With wksErgbnisblatt
With .Cells(.Rows.Count, 1).End(xlUp)
.Offset(1, 0).Value = cZeilen.Value
.Offset(1, 1).Value = cSpalten.Value
.Offset(1, 2).Value = cZeilen.Offset(0, cSpalten.Column - 1).Value
End With
End With
Next cSpalten
Next cZeilen
End Sub