Column A
1
2
3
4
5
1
1
2
3

1 2 3
4 5 1
1 2 3

=INDIRECT(ADDRESS((ROW($A1)-1)*3+COLUMN(A1),1))

Option Explicit

Sub movetocolumns()
Dim i As Integer, iRow As Integer
Dim arrSource As Variant

'Set the first row
iRow = 1

With ActiveWorkbook.Worksheets("Sheet1")
    'get the data into an array from the first column
    arrSource = Range(.Cells(1, 1), .Cells(.Rows.Count, 1).End(xlUp))

    'parse every value of the array and add the data to the next column
    For i = 1 To (UBound(arrSource) - UBound(arrSource) Mod 3) Step 3
        .Cells(iRow, 2) = arrSource(i, 1)
        .Cells(iRow, 3) = arrSource(i + 1, 1)
        .Cells(iRow, 4) = arrSource(i + 2, 1)
        iRow = iRow + 1
    Next i
    'add the remaining values
    Select Case UBound(arrSource) Mod 3
        Case 1  'one item to add
            .Cells(iRow, 2) = arrSource(i, 1)
        Case 2  'still two items to add
            .Cells(iRow, 2) = arrSource(i, 1)
            .Cells(iRow, 3) = arrSource(i + 1, 1)
        Case Else   'nothing to add
    End Select
End With
End Sub