=SUBTOTAL(109; INDIRECT(ADDRESS(1; COLUMN()) & ":" & ADDRESS(ROW() - 1; COLUMN())))
=INDIRECT("D"&ROW())-INDIRECT("H"&ROW())-INDIRECT("J"&ROW())
=INDIRECT("E"&ROW())-INDIRECT("I"&ROW())-INDIRECT("K"&ROW())
=INDIRECT("D"&ROW())-INDIRECT("F"&ROW())
=INDIRECT("E"&ROW())-INDIRECT("G"&ROW())