Try this:
Sub x()
Dim r As Long, v
Sheet1.Range("A1", Sheet1.Range("A1").End(xlToRight)).Copy Sheet2.Range("A1")
For r = 2 To Sheet1.Cells(Rows.Count, 1).End(xlUp).Row
v = Split(WorksheetFunction.Trim(Sheet1.Cells(r, 3)), ",")
With Sheet2.Cells(Rows.Count, 1).End(xlUp)(2).Resize(UBound(v) + 1)
.Offset(, 2).Value = Application.Transpose(v)
.Resize(, 2).Value = Sheet1.Cells(r, 1).Resize(, 2).Value
.Offset(, 3).Resize(, 5).Value = Sheet1.Cells(r, 4).Resize(, 5).Value
End With
Next r
Sheet2.Range("D:H").NumberFormat = "#,##0 ""€"";[Red]-#,##0 ""€"""
End Sub
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