Your inputs must be approximated, so the output is necessarily only
approximate.
Assuming that your regional settings define a comma as the decimal
separator (otherwise the formula contains an error), the argument to
TRUNC is 1,99999999999999. Because 59,4 has no exact binary
representation, it must be approximated, the approximation dictated by
the IEEE standard (used by almost all software, not just Excel) is
59,39999999999999857891452847979962825775146484375
when you subtract 59 from it, Excel correctly displays the result as
0,399999999999999
and everything else follows.
If your calculation is not robust (as with TRUNC) to approximations
beyond the 15th figure, then either work with integers as long as possible
=TRUNC(594-590/2)
or round after subtraction
=TRUNC(ROUND(59,4-59;1)/0,2)
Jerry