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Sub xxx()
rigax = 5
For Each sh In Worksheets
  If sh.Name <> "resoconto" Then
    For c = 2 To 53
      If sh.Cells(rigax, c) = "x" Then
        Sheets("resoconto").Cells(rigax, c) = Sheets("resoconto").Cells(rigax, c) + 1
      End If
    
    Next
  End If
Next
End Sub

Sub xxx()
LR = Cells(Rows.Count, "A").End(xlUp).Row
For riga = 5 To LR
  x = Cells(riga, 1)
  For Each sh In Worksheets
    If sh.Name <> "resoconto" Then
      For c = 2 To 53
        If sh.Cells(riga, c) = x Then
          Sheets("resoconto").Cells(riga, c) = Sheets("resoconto").Cells(riga, c) + 1
        End If
      Next
    End If
  Next
Next
End Sub