程序代码：

Option Explicit

Private Type jg
    h As Long
    l As Long
    v As Long
End Type

Private Sub Command1_Click()

'定义变量
Dim fj() As String              '输入的数据分解数组
Dim dat() As Long               '中间数据,一维数组

Dim dat2() As Long              '二维数组
Dim jg() As jg                  '保存结果值

Dim hi As Long                  '多少行列,正方形
Dim s As String                 '字符串,输入和输出时用
Dim i As Long, j As Long        'j为数据总个数
Dim k As Long
Dim m As Long, n As Long
Dim o As Long, o2 As Long       '结果计数
Dim j1 As jg                    '中间结果

s = Trim(Text1.Text)            '取输入值

s = Replace(s, vbCrLf, " ")     '去掉回车

s = Trim(s)                     '使用DO来去掉多余的空格
i = 0
Do While i <> Len(s)
    i = Len(s)
    s = Replace(s, "  ", " ")
Loop

fj = Split(s, " ")              '分解

j = UBound(fj)                  '取个数
hi = Int(Sqr(j + 1))            '计算行数和列数,按正方形计算,直接开平方

ReDim dat(j)                    '重定义1维数组,用于保存原始数据
For i = 0 To j
    dat(i) = Val(fj(i))         '读原始数据
Next i

ReDim jg(1 To j + 1, 1 To hi + 1)   '结果数组
ReDim dat2(1 To hi, 1 To hi)        '每次使用的临时数组

For i = 1 To hi      '第一个元素是固定
    For k = 1 To hi
    o2 = (i - 1) * hi + k           '计算该元素应该是第几个结果
    For m = 1 To hi          '复制数组
        For n = 1 To hi
            dat2(m, n) = dat((m - 1) * hi + n - 1)
        Next n
    Next m
    
    With jg(o2, 1)                  '把结果写到第1个元素中去
        .v = dat2(i, k)
        .h = i
        .l = k
    End With

    o = 2                           '从第2个元素开始计算

    For m = 1 To hi                 '清理第一个元素使用了的行和列中的数据
        dat2(i, m) = 0
        dat2(m, k) = 0
    Next m
    
    Do                              '循环查找后面的数据开始

    j1.v = 0                        '查找剩余数据的最大值
    For m = 1 To hi
        For n = 1 To hi
            If dat2(m, n) > j1.v Then
                With j1             '找到,先不管三七二十一,保存再说
                    .v = dat2(m, n)
                    .h = m
                    .l = n
                End With
            End If
        Next n
    Next m

    jg(o2, o) = j1              '保存刚找到的数据

    For m = 1 To hi                 '照样,清理掉刚最大值对应的行列
        dat2(jg(o2, o).h, m) = 0
        dat2(m, jg(o2, o).l) = 0
    Next m
    
    o = o + 1                       '下一个元素
    Loop While o < hi + 1           '没有结束时,就继续查找
    
    For m = 1 To hi                 '计算当前行的结果
        jg(o2, hi+1).v = jg(o2, hi+1).v + jg(o2, m).v
    Next m
    
    Next k
Next i

o = 1                               '先假设第1个结果是最大的
s = ""
For i = 1 To j + 1                  '查找结果中的最大值
    If jg(o, hi+1).v < jg(i, hi+1).v Then
        o = i
    End If
    For k = 1 To hi - 1                '同时生成每行的 输出信息
        s = s & jg(i, k).v & "+"
    Next k
    s = s & jg(i, hi).v & "=" & jg(i, hi + 1).v & vbCrLf
Next i

s = s & vbCrLf & vbCrLf             '空一行
s = s & o & vbCrLf                  '输出第几个结果

    For k = 1 To hi - 1             '输出结果内容
        s = s & jg(o, k).v & "+"
    Next k
    s = s & jg(o, hi).v & "=" & jg(o, hi + 1).v & vbCrLf

Text2.Text = s                      '显示

End Sub