Rows and Columns

When you are using cell references (relative or absolute) inserting or deleting rows (or columns) will alter the cell references.
Lets image the following table where a new row needs to be inserted at the top every day.
This is not possible using normal cell references because every time you insert a new row the cell reference will automatically be linked to the cell in the previous row.

Using the INDIRECT Function

By using the INDIRECT function we can always refer to the cell "C5".