Issue is fixed for me. For some reason, there was a quote character (') in 
front of some of the numbers. This only appeared when selecting French language 
in the Formatting options.
I used technique described in this thread to "convert" all the rows to number.
http://user.services.openoffice.org/en/forum/viewtopic.php?f=9&t=178&st=0&sk=t&sd=a&start=10#p1030

Pressing CTRL+SHFT + F9 works then recalculating the subtotals as
expected.

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https://bugs.launchpad.net/bugs/239774

Title:
  Subtotal function not summing correct when using autofilter

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