Hi,

See

Code:
Sub kTest()
    
    Dim ka, k(), i As Long, c As Long, n As Long
    
    ka = Range("a1:be6").Value     '<<<< adjust this
    
    ReDim k(1 To UBound(ka, 2) * UBound(ka, 1), 1 To 10) 'adjust the '10'
    
    For i = 3 To UBound(ka, 1)
        For c = 8 To UBound(ka, 2) 'start from 8th column
            n = n + 1
            k(n, 1) = ka(i, 1) 'desc
            k(n, 2) = ka(i, 2) 'test1
            k(n, 3) = ka(i, 3) 'test2
            k(n, 4) = ka(i, 4) 'test3
            k(n, 5) = ka(i, 5) 'test4
            k(n, 6) = ka(i, 6) 'test5
            k(n, 7) = ka(i, 7) 'test6
            
            k(n, 8) = ka(1, c) 'bud/act
            k(n, 9) = ka(2, c) 'period
            k(n, 10) = ka(i, c) 'value
        Next
    Next
    
    With Sheets("Sheet2")
        .Range("a1:j1") = Array("Description", "", "", "", "", "", "", "Bud/Act", "Period", "Value")
        .Range("a2").Resize(n, UBound(k, 2)) = k
    End With
    
End Sub