Try in D3:
Code:
=ROUND(SUMPRODUCT(SUBTOTAL(109,OFFSET(BALANCE[ANNUAL USAGE DECEMBER 2023],ROW(BALANCE[ANNUAL USAGE DECEMBER 2023])-MIN(ROW(BALANCE[ANNUAL USAGE DECEMBER 2023])),0,1)),BALANCE[BASE CASE (BUY FROM NASS) - DIRECT COST '[€']]),0)
or a bit shorter:
Code:
=LET(a,BALANCE[ANNUAL USAGE DECEMBER 2023],ROUND(SUMPRODUCT(SUBTOTAL(109,OFFSET(a,ROW(a)-MIN(ROW(a)),0,1)),BALANCE[BASE CASE (BUY FROM NASS) - DIRECT COST '[€']]),0))