Just some thoughts ..
Assume we have input a "reference" date and time
in A1: 16-01-2005 3:16:22 PM (example)
And our working range is say, in A2

5
Select A2

5
Click Format > Conditional Formatting
Make the settings for Condition 1 as:
Formula Is | =AND(NOW()>$A$1+1,ISBLANK(A2))
Click Format button > Patterns tab > Light brown? > OK
Click OK at the main dialog
The above will trigger the conditional format
for all empty* cells within A2

5
after 24 hours from the reference date/time in A1
If there are formula cells within A2

5
which could evaluate to ""
and you want these cells to be treated like "empty" cells
if the formula returns are "",
just change the conditional format formula above to:
=AND(NOW()>$A$1+1,A2="")