How can I semantically represent groups of table cells? - html

Question

I have a table which looks like this:
I'm looking for a semantically meaningful representation for it. I am NOT looking to get the same visualization.
What I struggle with are those two groups "Other operating charges" and "Financial income and expenses". How can I group elements within HTML?
My best try
<table>
<thead>
<tr>
<th>Profit and Loss Account</th>
<th>01.01.-31.12.2018</th>
<th>01.01.-31.12.2017</th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>Net Turnover</strong></td>
<td>1234567.89</td>
<td>12456.78</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>Other operating charges</td>
<td></td>
<td></td>
</tr>
<tr>
<td> Management fee</td>
<td>-12345.56</td>
<td>-54321.00</td>
</tr>
<tr>
<td> Other operating charges</td>
<td>-1234.50</td>
<td>-1234.12</td>
</tr>
<tr>
<td></td>
<td>1220987.73</td>
<td>-43098.34</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><strong>Operating Profit (Loss)</strong></td>
<td>5 700 000,00</td>
<td>2 100 000,00</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td>Financial income and expenses</td>
<td></td>
<td></td>
</tr>
<tr>
<td> Reduction in value of investments held as non-current assets</td>
<td>-3000000.00</td>
<td>-400000.00</td>
</tr>
<tr>
<td> Other financial income and expenses</td>
<td>-12 000,00</td>
<td>-18 000,00</td>
</tr>
<tr>
<td></td>
<td>-3012000.00</td>
<td>-418000.00</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
<tfoot>
<tr>
<td><strong>Profit (loss) for the period</strong></td>
<td><strong>2 688 000,00</strong></td>
<td><strong>1 682 000,00</strong></td>
</tr>
</tfoot>
</table>