don't have excel in front of me at the moment but i think part of what you desire is available thru format/cell. you might be able to program a custom display for when a numeric value is less than zero. it is already checking that so it can make those cells turn red and display a minus sign, see? i think i remember some neat stuff you could do in there...then you could cheat really bad somehow on the freezing thing maybe write close sheet macro that checks to make sure columns total zero otherwise loops back and user has to figure out problem which should be obvious depending on how many rows they are looking at, see?
as far as freezing the cell, i am thinking, thru hat, you would have take control of the data entry process. with a form. users wouldn't enter directly into cells anymore, your program would present form to get their entry and test entry and feedback to user and when it got good entry put it in cell, see? write some code maybe. first learn how to make form and display prompt. easy. then learn how to put value from form in test field, uh cell. ditto easy. then learn how to test value in field for your constraints. little more fun. if negative then wipe cell and redisplay input form 'oops, try again'. or whatever. there is lots of help in Excel and you can record macros for and examine that code.