The file you sent me off-list (too confidential I think for me to post
here) is considerably more complex, and does not satisfy the criteria
I stated were needed for my previous solution to work. However the
following worked:
1. Unmerge merged cells on row 10, from O10 and to the right. (If you
have Excel 2003 onwards,you can take each group of three cells,
unmerge them and then use 2003's 'centre across selection' under the
Horizontal alignment section of the alignment tab of the Format Cells
dialogue box.)

2. In cell N8 enter this formula:
=Q25

3. In cell O8 enter this formula:
=N8

4. Unhide column  P and enter this formula into P8:
=N8

5. In cell Q8 enter this formula:
=N8

6. Select the 4 cells N8:Q8 and using the fill handle fill to the
right to cell BE8.

7.Select all cells from N8:BE709

8. Go to Data|Sort, click Options, sort left to right, OK,
choose Row 8, descending, OK.

9. Now you can delete data  in cells N8:BE8, rehide unhidden column.

10. QED