Set background color depending on value verification using VBA in Microsoft Excel

Question:
For entries or changes of formula values, a proof with the prior values is to be initiated. If the new cell value is higher, the background color shall change to

Answer:
Place the code below into the standard module

Private Sub Worksheet_Calculate()
   Dim rng As Range, rngAct As Range
   Set rng = Me.UsedRange
   With Worksheets("Dummy")
      For Each rngAct In rng.Cells
         If rngAct.Value < .Range(rngAct.Address).Value Then
            rngAct.Interior.ColorIndex = 6
         ElseIf rngAct.Value > .Range(rngAct.Address).Value Then
            rngAct.Interior.ColorIndex = 3
         End If
      Next rngAct
      .Range(rng.Address).Value = rng.Value
   End With
End Sub

Sub OutOfOn()
   With Worksheets("Dummy")
      If .Visible = True Then .Visible = xlVeryHidden Else .Visible = True
   End With
End Sub