But it will be fast - it will update all the links in one file in one run of one VBA - can't get faster than that....
....and could then be tailored to loop through all 94 files in one go if we can identify them easily to VBA

But it does depend on how consistent you (or your accountants) have been in creating parallel files

- that is why I was asking about next year - we should be able to create a table of 2017 vs 2018 links and then perhaps be able to change the value in one cell from 2017 to 2018 and do it all painlessly.

If you provide me with the info requested in my previous post , I think you will be pleased with the speed of the whole process