=SUBTOTAL(9,$E$24:E25)-SUBTOTAL(9,$F$24:F25)

The subtotal is the function which update the sum of number is the filter is 
done.

See the attached file of the clear understanding.

When you drag the formula,As e24 ref. is absolute it won't change. remaiming 
refrence keep on changing.


Warm Regards
Bhushan Sabbani
+91 98208 26012


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Attachment: Subtotal.xls
Description: MS-Excel spreadsheet

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