The invention is a distributor tray for a column (1) for heating and/or material exchange between a gas (G) and a liquid (L), comprising at least one wall (6) defining compartments (8) on one of the surfaces of the tray. The walls are perforated (7) to allow part of the liquid to flow between compartments (8). Each compartment comprise at least one means (5) providing passage of the liquid through the tray and at least one means providing passage of the gas through the tray. The invention also relates to a gas/liquid contact column, a gas treatment unit, a CO2 capture unit, a distillation unit, and an offshore floating barge comprising the distributor tray. The invention also relates to a method of manufacturing such a tray