A really good tutorial can be found here on how to create “clustered-stacked column charts”. It works very well in Excel 2007 also. The result looks something like this:

Clustered-stacked column chart

It took me a while to find how to accomplish this, I googled different variations of “Excel 2007 series values” minus, negative, stacked, “excel 2007 axis scale”, “same secondary scale”, “negative bar color”. I even attempted scripting it, but with no luck.

This chart is used to illustrate why a company is not necessarily profitable, despite that it looks that way first. The profits exceed the costs at a first look (above the zero), but adding costs for personnell and operating expenses, the actual result is negative, as seen above where the multi-colored bar (expense types) is longer than the blue (income).