@AndkingA
I have used INDIRECT to reference data using local sheet-based names.
The worksheet formula is
=INDIRECT(ref)
where 'ref' is defined to be names of the form
= mnth & "!" & val
which in turn uses relative references to the row and column headers.
To define the local names such as 'Jan!Valore_A'
=Jan!$A$2
I simultaneously selected all the month tab and ctrl-selected all the pairs of headings and values. I have never done this before but 'Create from Selection' simultaneously created all 42 local names.
Once you have that, you can change the position of value cell on any sheet and because the local names follow the content the correct results still appear on the Riepilogo sheet.