Sub Comparation()
Dim TR As Range, Cel As Range
For Each Cel In Sheets("OPAR").Range("A" & Rows.Count).End(xlUp).Row
Set TR = Sheets("CONS").Range("B2:" & Range("B" & Rows.Count).End(xlUp)).Address.Find(Cel)
If Not TR Is Nothing Then Cel.Offset(0, 24) = TR.Offset(0, 2)
Next Cel
End Sub