Extract data that makes up the result of a SUMIF function

I have SUMIF and SUMIFS formulas built throughout a couple spreadsheet in an entire workbook. I'd like to be able to list the the row which the information was pulled to a separate spreadsheet. Essentially, somehow taking the SUMIF result and working backwards to list the rows associated with the forumla.

The breakdown:
I have a sheet with raw data (roughly 35 columns of data) and I am needing to exclude the balance that meet a criteria. I have done that with the SUMIFS function and have the resulting balance. But now, I want more detail. I want to list each account that was excluded and summed into my total. I would think there would be an easy way to extract data that makes up the fuction.

A friend told me to do a complex series of VLOOKUP and IF statements, but I'd like to achieve this as simply as possible.

Thanks!

If I'm reading your question correctly... you might be running up against the concept of One-Way Functions.

As a simple example:

1+ 2+ 3 = 6

Given 6 as the result,
what was added together?
Was it 1, 2, 3?
Was it 1 and 5?
Was it 10 and -4?
Was it only 6?

Well, depending on the logic that goes into your SUMIF(S), your request could be trivial or super-hard. Post an example spreadsheet if you want specific advice.

Can you just filter according to the opposite criteria that you used to sum?

Do you need to turn more cranks to do math?

My gut feeling is this will quickly become much harder than you are expecting.