Do you want it to be an auto updating value (ie you can still have changes in B2-B4 which will affect B1), or do you want it so that once you enter a value into B1 it calculates and that is it. I guessed the latter so here you go:
Private Sub Worksheet_Change(ByVal Target As Range)
Application.EnableEvents = False
If Not Intersect(Target, Range("B1")) Is Nothing Then
Range("B1").Value = Range("B1").Value - Application.WorksheetFunction.Sum(Range("B2:B4"))
End If
Application.EnableEvents = True
End Sub
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