Can someone explain how this works?

I have a spreadsheet with John Smith in row A2 and Balance in column B1 and
a numeric value in cell B2 which changes from week to week. I would like to
be able to record the numeric value in cell B2 from the spreadsheet to a new
spreadsheet that has exactly the same row and column names, however, the row
and column location may change in the original file i.e. John Smith may move
into cell A3 and Balance may move into cell C1. How do I record this
information into the new spreadsheet without physically going into the file
and extracting it?