How its possible to change veriable values to constant values,
e.g. if I count "Excess" and the formula returns 10 and after deleting
"Excess" from the row then formula returns 0, I want that 10 become
constant.

Select the cell, then click Edit/Copy (or key in Ctrl+C), leave the same
cell selected and click Edit/Paste Special, select Values from the Paste
area (leave None for the operation) and click OK. Finally, key in Esc to
remove the selection.

Rick