Edits for @a_horse_with_no_name :
see the screenshots of the sample file:
- Data sheet:
this is actually a table from an input workbook that i want to pull in a Recordset. See the various "Global" column headings and their items that i want to unpivot.

- This are the 2 intermediate sheets "New" & "Old" i have to create everytime (that i want to get rid of actually). any items found in 2015 or later are put in New, whereas rest are put in Old.



JFYI, the formulae that are manually used in Output columns are :
C column (New):
=COUNTIF(INDEX(New!$A:$D,0,MATCH($A2,New!$1:$1,0)),Output!$B2)
D Column (Old):
=COUNTIF(INDEX(Old!$A:$D,0,MATCH($A2,Old!$1:$1,0)),Output!$B2)
E Column (% New):
=Output!C2/SUM(C$2:C$6)
F Column (% Old):
=Output!D2/SUM(D$2:D$6)
G Column (Index):
=IF(AND(E2<=0,F2<=0),0,IF(AND(E2>0,F2>0),E2/F2,1))
Hope this helps.