I don't believe you are telling us the entire story. When I enter 421028.9 and 396028.9 into A1 and A2 and calculate =A1-A2 in A3, the result is indeed 25000 exactly. That is, =MATCH(25000,A3,0) returns 1, indicating an exact match.
My guess is: the values in F230 are F232 not constants, but the result of calculations instead. I suspect that =MATCH(421028.9,F230,0) and/or =MATCH(396028.9,F232,0) returns #N/A, indicating an infinitesimal difference.
You might see the difference if you temporarily format F230 and F232 to display 11 decimal places (for a total of 15 significant digits).
But sometimes we cannot see the infinitesimal difference because Excel formats only the first 15 significant digits, rounded. For example, if F230 is indeed exactly 421028.9 (MATCH returns 1), F232 might differ from 396028.9 by as little as 5.82E-11 with no visible indication.
(The fact that =F234-25000 appears to be (0.00), which is an infinitesimally negative value in Accounting format, suggests that F234 is infinitesimally less than 25000.)
You can see the infinitesimal differences, if any, with formulas of the following form, formatted as Scientific:
=F230-TEXT(F230,"0.00000000000000E+0")-0 .
That is 14 zeros after the decimal point. The redundant -0 is sometimes necessary to avoid a "correction" that Excel applies, forcing the true arithmetic result to exactly zero when it is "close".
The reason for these infinitesimal arithmetic "errors" (differences from expectations) has already been alluded to, to wit: Excel uses 64-bit binary floating-point to represent numbers and perform arithmetic, and most decimal fractions cannot be represented exactly in that binary form. Moreover, the approximation of a particular decimal fraction might vary with the magnitude of the integer part.
For example, IF(10.01 - 10 = 0.01, TRUE) returns FALSE (!). But IF(ROUND(10.01 - 10, 2) = 0.01, TRUE) returns TRUE, as expected.
The upshot is: not only should you use ROUND in F234, but for any other calculation that should be accurate to a specific number of decimal places, notably in F230 and F232.