feat(pitch-deck): Finanzplan-Tooling + formel-getriebene Versionen Base/Bull/Bear

8 neue Skripte erweitern die Excel-Finanzpläne deutlich:
- add-kunden-formulas: Neukunden-Lookup + kumulativer Churn (SUMPRODUCT-basiert)
- add-price-formulas: jährliche Preiserhöhung Jan via Treiber
- add-inflation-formulas: Inflation auf Betriebskosten + Büromiete-Logik
- add-tantieme-and-explanations: Gründer-Tantieme 2028-2030 + Erläuterungen
  in Cohort-Analyse + Sensitivity-Sheets
- apply-bueromiete: 1000€/Monat ab Sep 2026 mit Inflation
- apply-number-formatting: Euro / Count / Percent per Label-Klassifikation
- cleanup-finanzplan-labels: 'kategorie — '-Präfix entfernt
- copy-extra-sheets: Charts/Cohort/Sensitivity/Hiring-Plan von Series-A
  auf 400k Base/Bull/Bear übertragen (inkl. 12 Chart-Objekten)

Neue Excel-Dateien (für L-Bank Wandeldarlehen 400k Pitch):
- Finanzplan-Wandeldarlehen-400k.xlsx (Base)
- Finanzplan-Wandeldarlehen-400k-Bull.xlsx
- Finanzplan-Wandeldarlehen-400k-Bear.xlsx
- Finanzplan-Series-A-Ambitioniert.xlsx (Series-A Variante)

Inhaltliche Anpassungen (400k Base/Bull/Bear):
- Channel-Provision Bechtle/Cancom → Channel-Partner Provision, Format Euro
- GuV: 'Steuerbares Einkommen' → 'Zu versteuerndes Einkommen (nach Verlustvortrag)',
  Formel um Zinserträge/-aufwand erweitert
- IT-Recht/Datenschutzjurist auf 100% (6666 € statt 3333 €)
- Series-A-Investor in WD-Sheet auf 0 € (nicht eingeplant in 400k Variante)
- Mitarbeiter +1 Monat verschoben (außer Gründer = Okt 2026)
- 3 Enterprise-Neukunden zusätzlich (Apr 2027, Jun 2027, Okt 2029)
- Marketing-Agentur Cut ~33% pro Szenario (Base 4%, Bull 5%, Bear 2%)

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

pitch-deck/scripts/apply-bueromiete.py

@@ -0,0 +1,99 @@
+#!/usr/bin/env python3
+"""Apply 'Büromiete ab Sep 2027 → 1000€/Monat' to Finanzplan-Wandeldarlehen-400k
+Base/Bull/Bear scenarios.
+
+Updates row 27 (raumkosten) in 'Betriebliche Aufwendungen' sheet of each file.
+Existing label is renamed to 'Büromiete (ab Sep 2027)'.
+
+Usage:
+    python3 pitch-deck/scripts/apply-bueromiete.py
+    python3 pitch-deck/scripts/apply-bueromiete.py --dry-run
+"""
+
+from __future__ import annotations
+
+import argparse
+import shutil
+import sys
+from datetime import datetime
+from pathlib import Path
+
+from openpyxl import load_workbook
+from openpyxl.utils import get_column_letter
+
+EXPORTS = Path(__file__).resolve().parent.parent / "exports"
+
+TARGETS = [
+    "Finanzplan-Wandeldarlehen-400k.xlsx",
+    "Finanzplan-Wandeldarlehen-400k-Bull.xlsx",
+    "Finanzplan-Wandeldarlehen-400k-Bear.xlsx",
+]
+
+RENT_ROW = 27
+RENT_AMOUNT = 1000
+START_YEAR = 2027
+START_MONTH = 9
+NEW_LABEL = "Büromiete (ab Sep 2027)"
+
+
+def find_start_col(ws) -> int:
+    for c in range(2, ws.max_column + 1):
+        if ws.cell(row=1, column=c).value == START_YEAR and ws.cell(row=2, column=c).value == START_MONTH:
+            return c
+    raise RuntimeError(f"Could not find {START_MONTH}/{START_YEAR} in header rows")
+
+
+def process_file(path: Path, dry_run: bool) -> tuple[int, int, int]:
+    wb = load_workbook(path)
+    if "Betriebliche Aufwendungen" not in wb.sheetnames:
+        raise RuntimeError(f"{path.name}: missing 'Betriebliche Aufwendungen' sheet")
+    ws = wb["Betriebliche Aufwendungen"]
+
+    current_label = ws.cell(row=RENT_ROW, column=1).value
+    if current_label is None or "raumkosten" not in str(current_label).lower() and "raum" not in str(current_label).lower() and "miete" not in str(current_label).lower() and "büro" not in str(current_label).lower():
+        raise RuntimeError(f"{path.name}: row {RENT_ROW} label is {current_label!r}, expected raumkosten/raum/miete/büro")
+
+    ws.cell(row=RENT_ROW, column=1).value = NEW_LABEL
+
+    start_col = find_start_col(ws)
+    end_col = ws.max_column
+    for c in range(start_col, end_col + 1):
+        ws.cell(row=RENT_ROW, column=c).value = RENT_AMOUNT
+
+    if not dry_run:
+        wb.save(path)
+
+    return start_col, end_col, end_col - start_col + 1
+
+
+def backup(path: Path) -> Path:
+    ts = datetime.now().strftime("%Y%m%d-%H%M%S")
+    bk = path.with_name(f"{path.stem}.BACKUP-pre-bueromiete-{ts}{path.suffix}")
+    shutil.copy2(path, bk)
+    return bk
+
+
+def main() -> int:
+    ap = argparse.ArgumentParser(description=__doc__)
+    ap.add_argument("--dry-run", action="store_true")
+    ap.add_argument("--no-backup", action="store_true")
+    args = ap.parse_args()
+
+    for name in TARGETS:
+        path = EXPORTS / name
+        if not path.exists():
+            print(f"  ⚠ skip (not found): {name}", file=sys.stderr)
+            continue
+        if not args.dry_run and not args.no_backup:
+            bk = backup(path)
+            print(f"  ✓ backup: {bk.name}")
+        start_col, end_col, n = process_file(path, dry_run=args.dry_run)
+        print(
+            f"  {name}: row {RENT_ROW} → '{NEW_LABEL}', "
+            f"cols {get_column_letter(start_col)}..{get_column_letter(end_col)} = {RENT_AMOUNT}€ ({n} months)"
+        )
+    return 0
+
+
+if __name__ == "__main__":
+    sys.exit(main())