Function sravni(s1$, s2$, razd$)
      Dim a, b, el, t$, dic1 As Object, dic2 As Object, dic3 As Object

      a = Split(s1, razd)
      b = Split(s2, razd)

      Set dic1 = CreateObject("scripting.dictionary")
      dic1.comparemode = 1
      Set dic2 = CreateObject("scripting.dictionary")
      dic2.comparemode = 1
      Set dic3 = CreateObject("scripting.dictionary")
      dic3.comparemode = 1
      For Each el In a: dic1.Item(Trim(el)) = 0&: Next
      For Each el In b
          t = Trim(el)
          dic2.Item(t) = 0&
          If Not dic1.exists(t) Then dic3.Item(t) = 0&
      Next
      For Each el In a
          t = Trim(el)
          If Not dic2.exists(t) Then dic3.Item(t) = 0&
      Next

      sravni = Join(dic3.keys, ",")
End Function

Function sravni2$(s1$, s2$, Optional razd$ = ";")
      Dim x, s$, i&
      ReDim a&(1 To 1000)
      For Each x In Split(s1 & razd & s2, razd)
          i = Val(x)
          If i > UBound(a) Then ReDim Preserve a&(1 To i)
          If i > 0 Then a(i) = a(i) + 1
      Next x
      For i = 1 To UBound(a)
          If a(i) = 1 Then s = IIf(Len(s), s & razd, "") & i
      Next i
      sravni2 = s
End Function

Function sravni(s1$, s2$, Optional razd$ = ",")
'...
     sravni = Join(dic3.keys, razd)
End Function

'....
     a = dic3.keys
     SortArray a
     sravni = Join(a, razd)
End Function

Private Sub SortArray(ByRef a As Variant)
     Dim i As Long, j As Long
     Dim t As Variant
    
     'standard bubble sort loops
     For i = LBound(a) To UBound(a) - 1
         For j = i + 1 To UBound(a)
             If a(i) > a(j) Then 'change to < for descending order
                 t = a(i)
                 a(i) = a(j)
                 a(j) = t
             End If
         Next j
     Next i
End Sub