Ok I found it.
But now why this does not work:
If:
=ADDRESS(Match(32,A:A),1,4,TRUE)
returns the 'A13'
and
=Offset(A13,1,0,1,1)
returns the value of the cell A14,
why does
=Offset(ADDRESS(Match(32,A:A),1,4,TRUE),1,0,1,1)
does not return the value of the cell A14???