<?php
$quantidadeCartela = 2;

$cartelaLinha = 5;
$catelaColuna = 5;

$cartelas = array();
$cartela = array();
for ($qtdCartela = 0; $qtdCartela < $quantidadeCartela; $qtdCartela++) {
    for ($l = 0; $l < $cartelaLinha; $l++) {
        for ($c = 0; $c < $catelaColuna; $c++) {
            $cartela[$l][$c] = rand(1, 72);
        }
    }
    $cartelas [] = $cartela;
}
foreach ($cartelas as $cts) {

    print '<pre>';
    print '</pre>';
    ?>
    <table border="1" style="width: 50%; height: 40%; text-align: center;font-size: 23px">
        <tr>
            <td>B</td>
            <td>I</td>
            <td>N</td>
            <td>G</td>
            <td>O</td>
        </tr>

        <?php
        foreach ($cts as $value) {
            print '<tr>';
            foreach ($value as $c) {
                print '<td>' . $c . '</td>';
            }
            print '</tr>';
        }
        ?>
    </table>
    <?php
}
//print '<pre>';
//var_dump($cartelas);
//print '</pre>';