In E5, you could use
=IF(COUNTBLANK(E3:E4)=0,E3-E4,"")
which would provide a blank result if either of the two above values is missing. However, if E3 or E4 are formulas that may result in an empty value, then I'd evaluate the result of each cell to determine if either were blank:
=IF(AND(E3<>"",E4<>""),E3-E4,"").