Public Function counter(vVal As Variant, Optional Delimiter As String = "-") As Variant
Dim vArray As Variant
Dim lngMask As Long, i As Long
On Error Resume Next
counter = Null
    If IsEmpty(vVal) Or IsNull(vVal) Then Exit Function
    If VarType(vVal) = vbString Then
            If Len(vVal) = 0 Then Exit Function
        vArray = Split(vVal, Delimiter)
            Do
                    If IsNumeric(vArray(i)) Then
                        lngMask = Len(vArray(i))
                        vArray(i) = Format$(Val(vArray(i)) + 1, String(lngMask, "0"))
                    End If
                i = i + 1
            Loop Until (UBound(vArray) + 1) = i
        counter = Join(vArray, Delimiter)
        Erase vArray
    Else
        counter = vVal
    End If
End Function


?counter("005-ТК")
006-ТК