Offset function not working correctly

[Flipper]

I have a series of spreadsheets in one workbook that are linked to another
workbook. My formulas are written as follows:
=OFFSET('[INVWKSH09.xls]2001'!$A$236,5,3)

When I change the formula to make the offset change, for example changing
the 5 in the above formula to a 6, then the formatting is changed from
numerical to date. Once I re-format the woprksheets to numerical, then my
numbers appear and have changed to what they should be. My question is why
the formatting is changing?

 

[p45cal]

I'd -*guess *-that D242 has a date format in it and Excel is trying t
be helpful