Build P&L mapping subcategories Matrix visual

Hi SamWiseOwl. Thank you for your reply.

I need all the headers because I want the possibility to enlarge to 3.Subcategory therefore a need a mapping for all the subcategories even for the lines that have only 1.Subcategory (Variable in this case).

I want to exclude the possibility to enlarge until 3.Subcategory for the lines that don't have that subcategory.

Moreover, for example for operating expenses, it is mapped Operating expenses - Operating expenses - Operating expenses - Operating expenses for the same reason as above, but then when I include it in the matrix I have:

Operating expenses

 - Fixed

 - Variable

 - Operating expenses again

I don't know how to solve this or how should I mapp instead