I have got a multisheets database where both rows and columns may be
hidden according to a given criteria. Only blanks rows and columns
should be hidden.

Now I need a formula to check if there is no "valuable" data hidden.

Checking test might be:
SUBTOTAL(9,reference) = SUBTOTAL(109,reference)

The problem is that it works for rows only and not for the columns.
Any ideas?

Thanks in advance
Tomek