[Excel] Create a formula for accounting between friends

Hi there,

I need a simple system (like the tricount application) that display who owe money to who.
But in excel.
In green, we have the balance example, in purple is the automatic text result we would like :

Paul pay 50€ for the group
Alexander paid 100€ for the group
Sarah is -30€
Jeremy is -120€

Then we display :
Jeremy needs to pay 100€ to Alexander
Jeremy needs to pay 20€ to Paul
Sarah needs to pay 30€ to Paul

Sample for example. Purple text is the task to be automated.