My pleasure indeed. See the following:

V_RNG = A1:X100 '$Value Range

S_RNG = A200:X200 'Visible $Status
A200 = CELL("width",A$1)

AA1:AA100 'Simple Sum
AA1 = SUM(A1:X1)

AB1:AB100 'Visible Sum
AB1={SUM(IF(S_RNG0,A1:X1,0))}

AC1:AC100 'Sum Checking = Simple Sum Minus Visible Sum
AC1=IF(ROUND(AA1-AB1,2)=0,"ok","BAD")

AD1:AD100 Point Hidden Columns - Sums the number of Wrong Hidden
Columns
AD1={SUM(IF(S_RNG=0,IF($A1:$X1<0,COLUMN($A1:$X1), 0),0))}

AD1:AD100 Point Hidden Columns - Counts the Wrong Hidden Columns
AD1={SUM(IF(S_RNG=0,IF($A1:$X1<0,1,0),0))}

It makes me feel much more comfortable now.
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Tomek Polak
Enterprise Investors