Eh?
A1 would have 26 in it and B1 would be the total of your balance with 26 deducted from it.
Anyway you could actually do away with the cell call to A1 and use:
=IF(DAY(TODAY())=DAY(26),B1-60,"")
Obviously this is quick and dirty, you'd need a more complex formula or VBa to make this anyway useable on a balance sheet.