X97M/Beliers is a Excel macro virus.
Disinfection & Removal
When an infected workbook is opened or closed, X97M/Beliers infects all currently opened workbooks. It also infects a random number of workbooks that it can find from the "C:\Mes Documents" directory. This is the "My Documents" directory in the French Windows. If such directory can't be found, it will infect documents in the current directory.
If the last two digits of the current year is 99, in some systems depending on the current locale settings, the virus will attempt to add a link to the Netscape Navigator bookmarks file and create an internet shortcut to the "Favoris" (Favorites) directory pointing to a web site. The "Favoris" directory is used by the French version of Internet Explorer.
Technical Details: Sami Rautiainen, F-Secure