Yes, think GOTO. When a stage is DISABLED, it does a GOTO the next stage, skipping all ladder logic in that stage (one of the reasons why Stage/RLL plus programs can be faster than their "functionally equivalent" ladder versions). It does not bother "scanning" any of the instructions in the stage.
Normal instructions, especially OUTPUT COLUMN instructions, take time to "execute", even if they are not enabled.
For example:
STR X0
LD V2000
ADD V2001
DIV K2
OUT V1400
When X0 is ON, the LD, ADD, DIV, and OUT instructions all "execute". But when X0 is OFF, since these instructions are enabled based off the current power flow, they do NOT "execute", but they still take time to "scan" through the instructions.
Each PLC User manual has an appendix (C?) that shows "Instruction Execution Times", showing "Execute" times and "Not Execute" times. In the above example, if X0 was ON, then it would take the "Execute" time. If X0 was OFF, then it would take the "Not Execute" amount of time.
An instruction can only be "executed"
1. if it is SCANNED AND
2. it is enabled
Like your subroutine example, you could call an SBR 10 times in one PLC scan, or never. In the former, those instructions are scanned 10 times, and each instruction in the subroutine can be executed UP TO 10 times (depending upon power flow/enable status). In the latter, they are never scanned (and hence never executed and never "not executed").
Although it is hard to describe in words, I hope the examples above help you in understanding the differences.