Option Explicit
 
Private Declare Function GetTickCount Lib "kernel32.dll" () As Long
Private Zähler As Long, StartTime As Long
 
Private Sub Command1_Click()
Dim i As Long
Zähler = 0
StartTime = GetTickCount()
For i = 0 To 20000000
  sByRef i
Next i
Label1.Caption = Format$((GetTickCount() - StartTime) / 1000, "00.000")
End Sub
 
Private Sub Command2_Click()
Dim i As Long
Zähler = 0
StartTime = GetTickCount()
For i = 0 To 20000000
  sByVal (i)
Next i
Label2.Caption = Format$((GetTickCount() - StartTime) / 1000, "00.000")
End Sub
 
 
Private Sub sByRef(ByRef Test As Long)
Zähler = Test
End Sub
 
Private Sub sByVal(ByVal Test As Long)
Zähler = Test
End Sub