Numbers not recognized as such

Hello

Here is my macro.. It processes data from a .csv imported.
I managed to get the data I need from one sheet to the other. Now I would like to eliminate some rows (where the value of the transaction is positive).
However, it looks like the values in the range "transactions" (and thus cell) are not recognized as numbers.
Checking if they are positive (cell >= 0) gives a type error, and indeed it the "IsNumeric" gives a false (and the TypeName gives back a variant).
The numbers are formatted something like -123,45, but I also tried using plain integers (1, 10, 100) and they are still not recognized as numeric.

What is the problem?

Private Sub CommandButton2_Click()
'Create a new sheet named as the considered month
Dim newsheet
Set newsheet = Sheets.Add(After:=Sheets(Worksheets.Count))
newsheet.Name = MonthName((Month(Now) - 1)) & " " & Year(Now)

'Copies the content to the new sheet
ActiveSheet.Range("A1:C3").Value = Worksheets(1).Range("A1:C3").Value
ActiveSheet.Range("A2").Select
ActiveSheet.Paste

'Takes away the rows with positive transactions
Dim transactions As Range
Set transactions = Selection.Columns(3)
transactions.Select
transactions.NumberFormat = "0.00"
For Each cell In transactions
cell.Select
If IsNumeric(cell.Value) Then ' <---    Here is the problem!
MsgBox "whatever"
Else
MsgBox TypeName(cell.Value)
'cell.EntireRow.Delete
transactions.Select
End If
Next