It depends on who's going to develop and maintain the code. Typical "Power User" macro writers hacking small ad-hoc apps may well be confused by using classes. But for serious development, the reasons to use classes are the same as in other languages. You have the same restrictions as VB6 - no inheritance - but you can have polymorphism by using interfaces.
A good use of classes is to represent entities, and collections of entities. For example, I often see VBA code that copies an Excel range into a two-dimensional array, then manipulates the two dimensional array with code like:
Total = 0
For i = 0 To NumRows-1
Total = Total + (OrderArray(i,1) * OrderArray(i,3))
Next i
It's more readable to copy the range into a collection of objects with appropriately-named properties, something like:
Total = 0
For Each objOrder in colOrders
Total = Total + objOrder.Quantity * objOrder.Price
Next i
Another example is to use classes to implement the RAII design pattern (google for it). For example, one thing I may need to do is to unprotect a worksheet, do some manipulations, then protect it again. Using a class ensures that the worksheet will always be protected again even if an error occurs in your code:
--- WorksheetProtector class module ---
Private m_objWorksheet As Worksheet
Private m_sPassword As String
Public Sub Unprotect(Worksheet As Worksheet, Password As String)
' Nothing to do if we didn't define a password for the worksheet
If Len(Password) = 0 Then Exit Sub
' If the worksheet is already unprotected, nothing to do
If Not Worksheet.ProtectContents Then Exit Sub
' Unprotect the worksheet
Worksheet.Unprotect Password
' Remember the worksheet and password so we can protect again
Set m_objWorksheet = Worksheet
m_sPassword = Password
End Sub
Public Sub Protect()
' Protects the worksheet with the same password used to unprotect it
If m_objWorksheet Is Nothing Then Exit Sub
If Len(m_sPassword) = 0 Then Exit Sub
' If the worksheet is already protected, nothing to do
If m_objWorksheet.ProtectContents Then Exit Sub
m_objWorksheet.Protect m_sPassword
Set m_objWorksheet = Nothing
m_sPassword = ""
End Sub
Private Sub Class_Terminate()
' Reprotect the worksheet when this object goes out of scope
On Error Resume Next
Protect
End Sub
You can then use this to simplify your code:
Public Sub DoSomething()
Dim objWorksheetProtector as WorksheetProtector
Set objWorksheetProtector = New WorksheetProtector
objWorksheetProtector.Unprotect myWorksheet, myPassword
... manipulate myWorksheet - may raise an error
End Sub
When this Sub exits, objWorksheetProtector goes out of scope, and the worksheet is protected again.
