If cell C1 is your calculated value from A1 - B1, then you can format cell C1 as " Number " so that it can be displayed as Red colour if value is negative.
Here is how:
Right Click on cell C1 -> Format Cells -> on the Number Tab, Select Number (default as General), then choose either 1,234 (in red colour) or -1,234 (in red colour) and the hit " OK ". Whenever, your calculated value is negative, it will be shown as " Red ", otherwise, it will be " Black "