What is a simple subtraction formula from one cell to the next?
You mean =A1-A2?
A spreadsheet function is not needed, only the operator -. For example, enter 5 in A1 and =A1-3 in B1.

Similarly, +, * or / can be used for addition, multiplication or division respectively.
Apart from the minus operator, you could also use the built-in Calc function RAWSUBTRACT()
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