You can get individual cell data from closed books without using VBA - is this not a desired solution?
You can also use this link like any other function: ='T:\File Path\[File Name.xlsx]Tab_Name'!C32 * -1 would negate the value if you are dealing with credits/debits
Extracting data from a closed workbook cell-by-cell may be slow. If it is only a few cells per workbook, and keeping the workbook closed is a big desire, you can check out VBA Express : Excel - Extract Data From Closed Workbooks
Hope that helps,
Mark