=СЧЁТЕСЛИ(B2:B5;"<>"&B4)

=ФИЛЬТР(A1:A13;A1:A13<>"")

' Отключение
    Application.Calculation = xlCalculationManual

    For i = LBound(arr, 1) To UBound(arr, 1)
        ReDim Preserve arr2(i - 1)
        For j = LBound(arr, 2) To UBound(arr, 2)
            If txt = "" Then
                txt = arr(i, j)
            Else
                txt = txt & delim & arr(i, j)
            End If
        Next j
        arr2(i - 1) = txt
        txt = ""
    Next i

    ' Включение
    Application.Calculation = xlCalculationAutomatic

Sub GSA()
    Dim sourceRange As Range
    Dim targetRange As Range
    Dim j As Integer

    Set sourceRange = Range("W79:AT79")
    Set targetRange = Range("W154:AT154")

    For j = 1 To sourceRange.Columns.Count
        If sourceRange.Cells(1, j).Value < 0 Then
            PerformGoalSeekSub sourceRange.Cells(1, j), targetRange.Cells(1, j)
        End If
    Next j
End Sub

Sub PerformGoalSeekSub(SourceCell As Range, TargetCell As Range)
    SourceCell.Parent.Activate
    TargetCell.GoalSeek Goal:=0, ChangingCell:=SourceCell
End Sub