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Default VBA CODE: consolidation of excel sheets


As a very VBA-beginner the tasks I am confronted with are more
challanging than my progress ;-). So I urgently need your pleasant
help!

STARTING POINT:
-in a sub-folder (c:\company_xy\Business_Units\) i do have different
excel-files (each single file represents one business unit in a
company) including
-several sheets (each sheet represents one cost center)
-these sheets - regarding the format - all look the same,
-except: number of sheets per file (=number of cost centers) differs
-these files/sheets contain income statements as follows:
First Column (=y-axis): Description of Income/Expense position (e.g.:
interest revenues, staff costs,...).
first row (=x-axis): timeline[2004, 2005, 2006,...]

-(please see the attached example) -

QUESTION:
How can I merge the figures of each of these tables into one file (i.e.
company_income_statement.xls) in the superordinated folder
(c:\company_xy\company_income_statement.xls)? I.e. all cells in the
defined range (i.e. B2:D8) have to be totalised in the according
sheet.

Can somebody of you guys help me by providing me the according
VBA-code? Thank you in advance and best regards, Q’mark


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