Dim RNGpaste As Range 'диапазон итоговой таблицы
     Dim celpaste As Range
     Dim WSdata As Worksheet
     Dim wspaste As Worksheet
     Dim i As Integer
     Dim znak As Double
     znak = 1
     Set wspaste = Sheets("итог")
     wspaste.Activate
      
     With wspaste
         Set RNGpaste = .Cells(3, 2).Resize(5, 1)
         RNGpaste.Select
         RNGpaste.Clear
     End With
      
'    For Each WSdata In Sheets
      
             For i = 1 To 2
                 Set WSdata = Sheets(i)
                     If i = 2 Then znak = -1
                     For Each celpaste In RNGpaste
                         With WSdata
                             celpaste = celpaste - .Range(celpaste.Address) * znak
                         End With
                     Next celpaste
             Next i
'    Next WSdata

Sub www()
     Sheets("итог").Select
     With Sheets(1)
         Range(.[B3], .[B3].End(xlDown)).Copy Sheets("итог").[B3]
     End With
     With Sheets(2)
         .Range(.[B3], .[B3].End(xlDown)).Copy
         Sheets("итог").[B3].PasteSpecial xlPasteValues, 3
     End With
End Sub