Sub ertert()
Dim x, y(), i&, rw&, k$
x = Range("A2:B" & Cells(Rows.Count, 1).End(xlUp).Row).Value

With Sheets("Результат")
    x = .Range("A7:C" & .Cells(Rows.Count, 1).End(xlUp).Row).Value
End With
ReDim y(1 To UBound(x), 1 To 24)

With CreateObject("Scripting.Dictionary")
    .CompareMode = 1
    For i = 1 To UBound(x, 1)
        k = x(i, 1) & x(i, 3) & x(i, 2)    'Счет ДЗ - Тип - ИНН
        .Item(k) = i
    Next i

    With Sheets("Данные")
        x = .Range("A10:N" & .Cells(Rows.Count, 1).End(xlUp).Row).Value
    End With
    For i = 1 To UBound(x, 1)
        k = x(i, 1) & x(i, 2) & x(i, 10)
        If .Exists(k) Then
            rw = .Item(k)
            y(rw, x(i, 14)) = y(rw, x(i, 14)) + x(i, 9)
        End If
    Next i
End With

With Sheets("Результат")
    .Range("I7").Resize(UBound(y), 24).Value = y
    .Activate
End With
End Sub

Option Explicit

Sub tt()
    Dim a(), b(), c(), d As Object, i&, ii&, iL&, t$

    Set d = CreateObject("scripting.dictionary"): d.comparemode = 1
    Application.ScreenUpdating = False
    Application.Calculation = xlCalculationManual

    With Sheets("Данные")
        If .FilterMode Then .ShowAllData
        iL = .Range("L" & .Rows.Count).End(xlUp).Row
        a = .Range(.Range("I10"), .Range("I" & iL)).Value
        b = .Range(.Range("L10"), .Range("L" & iL)).Value
        c = .Range(.Range("N10"), .Range("N" & iL)).Value
    End With

    For i = 1 To UBound(a)
        t = b(i, 1) & "|" & c(i, 1)
        d.Item(t) = d.Item(t) + a(i, 1)
    Next
    Erase b, c

    With Sheets("Результат")
        If .FilterMode Then .ShowAllData
        iL = .Range("D" & .Rows.Count).End(xlUp).Row
        a = .Range(.Range("D7"), .Range("D" & iL)).Value
        For i = 9 To 33
            t = .Cells(5, i)
            For ii = 1 To UBound(a)
                .Cells(ii + 6, i) = d.Item(a(ii, 1) & "|" & t)
            Next: Next
    End With

    Application.Calculation = xlCalculationAutomatic
    Application.ScreenUpdating = False

End Sub