=таблица1!A1=таблица2!A1

Sub TableComp()
Dim WS1, WS2, aWs As Worksheet
Dim Cl, Rw, L As Long
FirstRow = 1
FirstColumn = 1
Set WS1 = Sheets("Лист1")
Set WS2 = Sheets("Лист2")
Set aWs = Sheets("Сравнение")
Cl = WS1.Cells(FirstRow, Columns.Count).End(xlToLeft).Column
Rw = WS1.Cells(Rows.Count, FirstColumn).End(xlUp).Row
aWs.Activate
Range("A1:D3" & Cells(Rows.Count, 1).End(xlUp).Row).Clear
Cells(1, 1) = "Адрес ячейки"
Cells(1, 2) = "Значение в таблице 1"
Cells(1, 3) = "Значение в таблице 2"
Cells(1, 4) = "Различие"
L = FirstRow + 1
For I = 2 To Rw
For J = 2 To Cl
If WS1.Cells(I, J) <> WS2.Cells(I, J) Then
Cells(L, 1) = Replace(WS1.Cells(I, J).Address, "$", "")
Cells(L, 2) = WS1.Cells(I, J)
Cells(L, 3) = WS2.Cells(I, J)
If IsNumeric(WS1.Cells(I, J)) And IsNumeric(WS2.Cells(I, J)) Then Cells(L, 4) = WS1.Cells(I, J) - WS2.Cells(I, J)
L = L + 1
End If
Next J
Next I
End Sub