let
    Source =
        Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    Grouped =
        Table.Group(
            Source,
            List.RemoveMatchingItems(
                Table.ColumnNames(Source),
                {"picture"}
            ),
            {
                {
                 "picture",
                 each Text.Combine(_[picture],", "),
                 type text
                }
            }
        )
in
    Grouped

=СЧЁТ(F31:BE34%;"*")

Option Explicit
#If VBA7 Then
    Private Declare PtrSafe Function GetForegroundWindow _
        Lib "User32" () _
    As LongPtr
    Private Declare PtrSafe Function GetClassName _
        Lib "User32" _
        Alias "GetClassNameA" ( _
            ByVal hWnd As LongPtr, _
            ByVal lpClassName$, _
            ByVal nMaxCount& _
        ) _
    As Long
#Else
    Private Declare Function GetForegroundWindow _
        Lib "User32" () _
    As Long
    Private Declare Function GetClassName _
        Lib "User32" _
        Alias "GetClassNameA" ( _
            ByVal hWnd&, _
            ByVal lpClassName$, _
            ByVal nMaxCount& _
        ) _
    As Long
#End If
#If VBA7 Then
Function ClassName$(ByVal hWnd As LongPtr)
#Else
Function ClassName$(ByVal hWnd&)
#End If
    Dim windowClass As String
    Dim retVal      As Long
    windowClass = Space(255)
    retVal = GetClassName(hWnd, windowClass, 255)
    ClassName = Left$(windowClass, retVal)
End Function
Sub FindText(sFilePath$, sText$, Optional timeout = 5)
    Dim oFile As Object
    Set oFile = CreateObject("shell.application").Namespace(0).parsename(sFilePath)
    If oFile Is Nothing Then
        Err.Raise 53, , "Файл не найден"
    End If
    With oFile
        
        .invokeverbex ("open")
        Dim t#: t = Timer
        Do While ClassName(GetForegroundWindow) <> "AcrobatSDIWindow"
            DoEvents
            If Timer - t > timeout Then
                 MsgBox "TimeOut": Exit Sub
            End If
        Loop
        
        With GetObject("New:{1C3B4210-F441-11CE-B9EA-00AA006B1A69}")
            .settext sText$
            .putinclipboard
        End With
        
        AppActivate .Name & " - Adobe Acrobat Reader DC"
        DoEvents
        SendKeys "^+F^A{del}^v{enter}", 1
        
    End With
End Sub

function IsColumnVisible(RngRef,dummy) {
    var sh = SpreadsheetApp.getActiveSpreadsheet().getActiveSheet();
    var rng = sh.getRange(RngRef);
    var col = rng.getColumn();
    return [
        Array.apply(null, Array(rng.getWidth())).
        map((_, i) => +!sh.isColumnHiddenByUser(col + i))
    ]
}

=ArrayFormula(Sum(IsColumnVisible("d2:F2";D2:F2)*D2:F2))

=ЕСЛИ(D2;D2;F2)-C2