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Default Importing Access DB into Excel changes my calculated fields in Exc

I currently have an Excel worksheet that imports data from MSAccess. I have
calulated fields built into this Excel sheet that calculates info from the
results that are returned. When I refreshed this new year, less data is
returned and the calculated fields where there is no data returned are
showing #REF!. How do I keep the calculated fields static so they don't try
to change when new data is brought in and some fields are now blank? See
example below. The calculated fields are Variance and Pct Change

Columns
Year Month Dollars1 Dollars2 Dollars3 Total Variance Pct Change

Data
2008 December 500 500 100 1100 =IF(F4 ="","",SUM(F3-F4)) =IF(G3
="","",SUM(G3/F4))


When I hit refresh, the Variance and Pct Change columns that returned data
prior to refreshing but now since it is a new year don't return any data now
look like this.

Variance
=IF(#REF! ="","",SUM(F25-#REF!))

Pct Change
=IF(G25 ="","",SUM(G25/#REF!))

 
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