I don't think there are any compelling source control systems targeting Excel VBA, you'll just have to pick one of the names you already have and adapt it for Excel VBA.
So, I most recently used (and would still choose) GIT but I had/have to export the modules out to a directory. Other Enterprise Level Excel systems I've worked on have similarly export modules and versioned those separately.
As for the sheets they typically were housed as a binary file; only on one occasion did I work on a system that stored the sheet logic that lent itself to source control version comparison, it was a custom Xml format.
Interestingly, the latest Excel file formats format of xlsm and xslx are in fact zip directories of sheet logic atomised. I've looked into this file format and it does not lend itself very well to being version by source control. I think Microsoft missed a trick here.
