Course material · Lesson 04 · Marketing's job on the P&L
Where does marketing actually show up on your P&L?
The income statement is the same shape everywhere. What changes across business models is which lines carry the weight — and where the €X of "marketing investment" you actually made ends up sitting. Pick a model and watch the same P&L structure light up in different places.
Business model
Your inputs
Enter your numbers. Defaults reflect typical category benchmarks from the lesson.
The unified P&L
The waterfall visualises how the money flows. The table below shows the same numbers in three real-world formats — flip between them to build reading fluency.
Unified structure — highlighted lines show where marketing sits.
Key ratios
The numbers a CFO watches for your model.
The same €1M net revenue routed through five models
This is what the lesson is really about. Same top line. Same P&L structure. Completely different marketing shape. The line that dominates your commercial life is a function of your business model — not a choice.