Formula to subtract Financial Quarters based on different criteria.

Hi,

I need to come up with a formula to distract data for Financial quarters taking account different criteria.

Example below:
HR 2014Q1AC Govt Fees etc 1 000
HR 2014Q1AC Lease & Power 500

HR 2014Q2AC Govt Fees etc 2 000
HR 2014Q2AC Lease & Power 4 500

NL 2014Q1AC Govt Fees etc 2 000
NL 2014Q1AC Lease & Power 1 000

NL 2014Q2AC Govt Fees etc 4 000
NL 2014Q2AC Lease & Power 5 000

I need to subtract Q2-Q1;Q3-Q2 for a specific country (HR;NL;etc..), for a specific item (Govt Fees;Lease&Powers;etc..)
Data is for 10 countries, 20 items and 3 years.

Main problem for me is to come up with formula, which would find previous quarter. (Automatically know to subtract Q1 from Q2, taking account also a year and AC(Actuals) or BU(Budgeted)) and then also take in to account remaining criteria..

This is just a begging, since there are few more other things, which should be taken in to account in the formula. But about that later.

I would appreciate any help I can get.

I strted with this:
In separate table gave Quarters a number code.
Vlookup one quearter - vlookup other quarter equals 1, meaning it is previous quarter. Than followed by IF formulas. IF countries are equal and IF Items are equal, than Subtract one amount from other.

But this works only on a perfectly arranges data, which is not the case.
I think formula should be transformed to be an array fromula, so to look those values in all array, not only a specific cells.., but I am not so good with array formulas

Book1_updated.xlsx

That`s how I imagine this to be done, but there`s definatley a better solution.. That`s the reasons why I`m here :D

Best regards,