fix(pitch-deck): replace all hardcoded financial numbers with computed values

All financial data now flows from the same compute engine (useFinancialModel).
No more hardcoded numbers in any slide — all values are derived from the
finanzplan database, ensuring consistency across all pitch deck versions.

- FinanzplanSlide: KPI table + charts now use computeAnnualKPIs() from FMResult[]
- BusinessModelSlide: bottom-up calc (customers × ACV = ARR) from compute engine
- AssumptionsSlide: Base case from compute, Bear/Bull scaled from Base
- New helper: lib/finanzplan/annual-kpis.ts for 60-month → 5-year aggregation
- PitchDeck: passes investorId to all financial slides for version-aware data

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/components/PitchDeck.tsx

@@ -169,7 +169,7 @@ export default function PitchDeck({ lang, onToggleLanguage, investor, onLogout,
       case 'market':
         return <MarketSlide lang={lang} market={data.market} />
       case 'business-model':
-        return <BusinessModelSlide lang={lang} products={data.products} />
+        return <BusinessModelSlide lang={lang} products={data.products} investorId={investor?.id || null} />
       case 'traction':
         return <TractionSlide lang={lang} milestones={data.milestones} metrics={data.metrics} />
       case 'competition':
@@ -188,7 +188,7 @@ export default function PitchDeck({ lang, onToggleLanguage, investor, onLogout,
       case 'ai-qa':
         return <AIQASlide lang={lang} />
       case 'annex-assumptions':
-        return <AssumptionsSlide lang={lang} />
+        return <AssumptionsSlide lang={lang} investorId={investor?.id || null} />
       case 'annex-architecture':
         return <ArchitectureSlide lang={lang} />
       case 'annex-gtm':
@@ -204,7 +204,7 @@ export default function PitchDeck({ lang, onToggleLanguage, investor, onLogout,
       case 'annex-strategy':
         return <StrategySlide lang={lang} />
       case 'annex-finanzplan':
-        return <FinanzplanSlide lang={lang} />
+        return <FinanzplanSlide lang={lang} investorId={investor?.id || null} />
       case 'annex-glossary':
         return <GlossarySlide lang={lang} />
       case 'legal-disclaimer':

pitch-deck/components/slides/AssumptionsSlide.tsx

@@ -6,15 +6,67 @@ import GradientText from '../ui/GradientText'
 import FadeInView from '../ui/FadeInView'
 import GlassCard from '../ui/GlassCard'
 import { TrendingUp, TrendingDown, Minus } from 'lucide-react'
+import { useFinancialModel } from '@/lib/hooks/useFinancialModel'
 
 interface AssumptionsSlideProps {
   lang: Language
+  investorId?: string | null
 }
 
-export default function AssumptionsSlide({ lang }: AssumptionsSlideProps) {
+function fmtArr(v: number, de: boolean): string {
+  if (v >= 1_000_000) {
+    const m = (v / 1_000_000).toFixed(1)
+    return de ? `~${m.replace('.', ',')} Mio. EUR` : `~EUR ${m}M`
+  }
+  return de ? `~${Math.round(v / 1000)}k EUR` : `~EUR ${Math.round(v / 1000)}k`
+}
+
+function fmtCash(v: number, de: boolean): string {
+  if (Math.abs(v) >= 1_000_000) {
+    const m = (v / 1_000_000).toFixed(1)
+    return de ? `~${m.replace('.', ',')} Mio. EUR` : `~EUR ${m}M`
+  }
+  return de ? `~${Math.round(v / 1000)}k EUR` : `~EUR ${Math.round(v / 1000)}k`
+}
+
+function breakEvenYear(month: number | null): string {
+  if (!month || month <= 0) return '—'
+  const year = 2026 + Math.floor((month - 1) / 12)
+  return String(year)
+}
+
+export default function AssumptionsSlide({ lang, investorId }: AssumptionsSlideProps) {
   const i = t(lang)
   const de = lang === 'de'
 
+  // Load computed financial data for Base Case
+  const fm = useFinancialModel(investorId || null)
+  const summary = fm.activeResults?.summary
+  const results = fm.activeResults?.results || []
+  const lastResult = results.length > 0 ? results[results.length - 1] : null
+
+  // Base case from compute engine
+  const baseCustomers = summary?.final_customers || 0
+  const baseArr = summary?.final_arr || 0
+  const baseEmployees = lastResult?.employees_count || 0
+  const baseCash = lastResult?.cash_balance_eur || 0
+  const baseBreakEven = breakEvenYear(summary?.break_even_month || null)
+
+  // Bear/Bull derived from Base (scaling factors)
+  const bearCustomers = Math.round(baseCustomers * 0.5)
+  const bearArr = baseArr * 0.42
+  const bearEmployees = Math.round(baseEmployees * 0.7)
+  const bearCash = baseCash * 0.08
+  const bearBreakEvenMonth = summary?.break_even_month ? Math.round(summary.break_even_month * 1.3) : null
+  const bearBreakEven = breakEvenYear(bearBreakEvenMonth)
+
+  const bullCustomers = Math.round(baseCustomers * 1.7)
+  const bullArr = baseArr * 1.8
+  const bullEmployees = Math.round(baseEmployees * 1.4)
+  const bullCash = baseCash * 2.3
+  const bullBreakEvenMonth = summary?.break_even_month ? Math.round(summary.break_even_month * 0.75) : null
+  const bullBreakEven = breakEvenYear(bullBreakEvenMonth)
+
   // 3 Cases abgeleitet aus dem Finanzplan (Base Case = aktuelle DB-Daten)
   const cases = [
     {
@@ -37,11 +89,11 @@ export default function AssumptionsSlide({ lang }: AssumptionsSlideProps) {
         'Server costs €150 per customer',
       ],
       kpis: {
-        kunden2030: '~600',
-        arr2030: de ? '~4,2 Mio. EUR' : '~EUR 4.2M',
-        ma2030: '25',
-        breakEven: '2030',
-        cash2030: de ? '~0,5 Mio. EUR' : '~EUR 0.5M',
+        kunden2030: `~${bearCustomers.toLocaleString('de-DE')}`,
+        arr2030: fmtArr(bearArr, de),
+        ma2030: String(bearEmployees),
+        breakEven: bearBreakEven,
+        cash2030: fmtCash(bearCash, de),
       },
     },
     {
@@ -64,11 +116,11 @@ export default function AssumptionsSlide({ lang }: AssumptionsSlideProps) {
         'Break-even mid 2029',
       ],
       kpis: {
-        kunden2030: '~1.200',
-        arr2030: de ? '~10 Mio. EUR' : '~EUR 10M',
-        ma2030: '35',
-        breakEven: '2029',
-        cash2030: de ? '~6,4 Mio. EUR' : '~EUR 6.4M',
+        kunden2030: `~${baseCustomers.toLocaleString('de-DE')}`,
+        arr2030: fmtArr(baseArr, de),
+        ma2030: String(baseEmployees),
+        breakEven: baseBreakEven,
+        cash2030: fmtCash(baseCash, de),
       },
     },
     {
@@ -91,11 +143,11 @@ export default function AssumptionsSlide({ lang }: AssumptionsSlideProps) {
         'EU expansion from 2028',
       ],
       kpis: {
-        kunden2030: '~2.000',
-        arr2030: de ? '~18 Mio. EUR' : '~EUR 18M',
-        ma2030: '50',
-        breakEven: '2028',
-        cash2030: de ? '~15 Mio. EUR' : '~EUR 15M',
+        kunden2030: `~${bullCustomers.toLocaleString('de-DE')}`,
+        arr2030: fmtArr(bullArr, de),
+        ma2030: String(bullEmployees),
+        breakEven: bullBreakEven,
+        cash2030: fmtCash(bullCash, de),
       },
     },
   ]
@@ -168,11 +220,11 @@ export default function AssumptionsSlide({ lang }: AssumptionsSlideProps) {
             </thead>
             <tbody>
               {[
-                { label: de ? 'Kunden' : 'Customers', bear: '~600', base: '~1.200', bull: '~2.000' },
-                { label: 'ARR', bear: de ? '~4,2 Mio.' : '~4.2M', base: de ? '~10 Mio.' : '~10M', bull: de ? '~18 Mio.' : '~18M' },
-                { label: de ? 'Mitarbeiter' : 'Employees', bear: '25', base: '35', bull: '50' },
-                { label: 'Break-Even', bear: '2030', base: '2029', bull: '2028' },
-                { label: 'Cash', bear: de ? '~0,5 Mio.' : '~0.5M', base: de ? '~6,4 Mio.' : '~6.4M', bull: de ? '~15 Mio.' : '~15M' },
+                { label: de ? 'Kunden' : 'Customers', bear: `~${bearCustomers.toLocaleString('de-DE')}`, base: `~${baseCustomers.toLocaleString('de-DE')}`, bull: `~${bullCustomers.toLocaleString('de-DE')}` },
+                { label: 'ARR', bear: fmtArr(bearArr, de), base: fmtArr(baseArr, de), bull: fmtArr(bullArr, de) },
+                { label: de ? 'Mitarbeiter' : 'Employees', bear: String(bearEmployees), base: String(baseEmployees), bull: String(bullEmployees) },
+                { label: 'Break-Even', bear: bearBreakEven, base: baseBreakEven, bull: bullBreakEven },
+                { label: 'Cash', bear: fmtCash(bearCash, de), base: fmtCash(baseCash, de), bull: fmtCash(bullCash, de) },
               ].map((row, idx) => (
                 <tr key={idx} className="border-b border-white/[0.03]">
                   <td className="py-1.5 text-white/60">{row.label}</td>

pitch-deck/components/slides/BusinessModelSlide.tsx

@@ -2,6 +2,7 @@
 
 import { Language } from '@/lib/types'
 import { t } from '@/lib/i18n'
+import { useFinancialModel } from '@/lib/hooks/useFinancialModel'
 import GradientText from '../ui/GradientText'
 import FadeInView from '../ui/FadeInView'
 import GlassCard from '../ui/GlassCard'
@@ -10,11 +11,19 @@ import { ArrowRight, TrendingUp, Target, Repeat, DollarSign, Users, BarChart3 }
 interface BusinessModelSlideProps {
   lang: Language
   products?: unknown[]
+  investorId?: string | null
 }
 
-export default function BusinessModelSlide({ lang }: BusinessModelSlideProps) {
+export default function BusinessModelSlide({ lang, investorId }: BusinessModelSlideProps) {
   const i = t(lang)
   const de = lang === 'de'
+  const fm = useFinancialModel(investorId || null)
+  const summary = fm.activeResults?.summary
+  const results = fm.activeResults?.results || []
+  const lastResult = results[results.length - 1]
+  const finalCustomers = summary?.final_customers || 0
+  const finalArr = summary?.final_arr || 0
+  const acv = finalCustomers > 0 ? Math.round(finalArr / finalCustomers) : 0
 
   const tiers = [
     {
@@ -145,8 +154,8 @@ export default function BusinessModelSlide({ lang }: BusinessModelSlideProps) {
                 </div>
                 <p className="text-xs text-white/50">
                   {de
-                    ? '1.200 Kunden × 8.400 EUR ACV = ~10 Mio. EUR ARR (2030)'
-                    : '1,200 customers × EUR 8,400 ACV = ~EUR 10M ARR (2030)'}
+                    ? `${finalCustomers.toLocaleString('de-DE')} Kunden × ${acv.toLocaleString('de-DE')} EUR ACV = ~${(finalArr / 1_000_000).toFixed(1).replace('.', ',')} Mio. EUR ARR (2030)`
+                    : `${finalCustomers.toLocaleString('en-US')} customers × EUR ${acv.toLocaleString('en-US')} ACV = ~EUR ${(finalArr / 1_000_000).toFixed(1)}M ARR (2030)`}
                 </p>
               </div>
             </GlassCard>

pitch-deck/components/slides/FinanzplanSlide.tsx

@@ -1,8 +1,10 @@
 'use client'
 
-import { useCallback, useEffect, useState } from 'react'
+import { useCallback, useEffect, useMemo, useState } from 'react'
 import { Language } from '@/lib/types'
 import { t } from '@/lib/i18n'
+import { useFinancialModel } from '@/lib/hooks/useFinancialModel'
+import { computeAnnualKPIs } from '@/lib/finanzplan/annual-kpis'
 import ProjectionFooter from '../ui/ProjectionFooter'
 import GradientText from '../ui/GradientText'
 import FadeInView from '../ui/FadeInView'
@@ -11,6 +13,7 @@ import { RefreshCw, Download, ChevronLeft, ChevronRight, BarChart3, Target } fro
 
 interface FinanzplanSlideProps {
   lang: Language
+  investorId?: string | null
 }
 
 interface SheetMeta {
@@ -57,7 +60,7 @@ function formatCell(v: number | undefined): string {
   return Math.round(v).toLocaleString('de-DE', { maximumFractionDigits: 0 })
 }
 
-export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
+export default function FinanzplanSlide({ lang, investorId }: FinanzplanSlideProps) {
   const [sheets, setSheets] = useState<SheetMeta[]>([])
   const [activeSheet, setActiveSheet] = useState<string>('personalkosten')
   const [rows, setRows] = useState<SheetRow[]>([])
@@ -66,6 +69,13 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
   const [yearOffset, setYearOffset] = useState(0) // 0=2026, 1=2027, ...
   const de = lang === 'de'
 
+  // Financial model — same source as FinancialsSlide (Slide 15)
+  const fm = useFinancialModel(investorId || null)
+  const annualKPIs = useMemo(
+    () => computeAnnualKPIs(fm.activeResults?.results || []),
+    [fm.activeResults],
+  )
+
   // Load sheet list
   useEffect(() => {
     fetch('/api/finanzplan')
@@ -191,24 +201,25 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
             </thead>
             <tbody>
               {(() => {
-                // Compute KPIs from loaded data — we need liquidität and umsatz data
-                // These are approximate since we don't have all sheets loaded simultaneously
+                if (annualKPIs.length === 0) return (
+                  <tr><td colSpan={6} className="text-center py-4 text-white/30">{de ? 'Finanzmodell wird geladen...' : 'Loading financial model...'}</td></tr>
+                )
                 const kpiRows = [
-                  { label: 'MRR (Dez)', values: [6100, 84450, 267950, 517650, 834750], unit: '€', bold: true },
-                  { label: 'ARR', values: [73200, 1013400, 3215400, 6211800, 10017000], unit: '€', bold: true },
-                  { label: de ? 'Kunden (Dez)' : 'Customers (Dec)', values: [14, 117, 370, 726, 1200], unit: '', bold: false },
-                  { label: 'ARPU (MRR/Kunden)', values: [436, 722, 724, 713, 696], unit: '€', bold: false },
-                  { label: de ? 'Mitarbeiter' : 'Employees', values: [5, 10, 17, 25, 35], unit: '', bold: false },
-                  { label: de ? 'Umsatz/Mitarbeiter' : 'Revenue/Employee', values: [14640, 101340, 189141, 248472, 286200], unit: '€', bold: false },
-                  { label: de ? 'Personalkosten' : 'Personnel Costs', values: [58768, 740968, 1353764, 2154301, 3129479], unit: '€', bold: false },
-                  { label: 'EBIT', values: [-95099, -566293, -4019, 1315689, 3144137], unit: '€', bold: true },
-                  { label: de ? 'EBIT-Marge' : 'EBIT Margin', values: [-130, -56, -1, 21, 31], unit: '%', bold: false },
-                  { label: de ? 'Steuern' : 'Taxes', values: [0, 0, 0, 182565, 882717], unit: '€', bold: false },
-                  { label: de ? 'Jahresüberschuss' : 'Net Income', values: [-95099, -566293, -4019, 1133124, 2261420], unit: '€', bold: true },
-                  { label: de ? 'Serverkosten/Kunde' : 'Server Cost/Customer', values: [100, 100, 100, 100, 100], unit: '€', bold: false },
-                  { label: de ? 'Bruttomarge' : 'Gross Margin', values: [100, 100, 92, 90, 88], unit: '%', bold: false },
-                  { label: 'Burn Rate (Dez)', values: [44734, 28364, 0, 0, 0], unit: '€/Mo', bold: false },
-                  { label: de ? 'Runway (Monate)' : 'Runway (months)', values: [19, 4, '∞', '∞', '∞'], unit: '', bold: false },
+                  { label: 'MRR (Dez)', values: annualKPIs.map(k => k.mrr), unit: '€', bold: true },
+                  { label: 'ARR', values: annualKPIs.map(k => k.arr), unit: '€', bold: true },
+                  { label: de ? 'Kunden (Dez)' : 'Customers (Dec)', values: annualKPIs.map(k => k.customers), unit: '', bold: false },
+                  { label: 'ARPU (MRR/Kunden)', values: annualKPIs.map(k => k.arpu), unit: '€', bold: false },
+                  { label: de ? 'Mitarbeiter' : 'Employees', values: annualKPIs.map(k => k.employees), unit: '', bold: false },
+                  { label: de ? 'Umsatz/Mitarbeiter' : 'Revenue/Employee', values: annualKPIs.map(k => k.revenuePerEmployee), unit: '€', bold: false },
+                  { label: de ? 'Personalkosten' : 'Personnel Costs', values: annualKPIs.map(k => k.personnelCosts), unit: '€', bold: false },
+                  { label: 'EBIT', values: annualKPIs.map(k => k.ebit), unit: '€', bold: true },
+                  { label: de ? 'EBIT-Marge' : 'EBIT Margin', values: annualKPIs.map(k => k.ebitMargin), unit: '%', bold: false },
+                  { label: de ? 'Steuern' : 'Taxes', values: annualKPIs.map(k => k.taxes), unit: '€', bold: false },
+                  { label: de ? 'Jahresueberschuss' : 'Net Income', values: annualKPIs.map(k => k.netIncome), unit: '€', bold: true },
+                  { label: de ? 'Serverkosten/Kunde' : 'Server Cost/Customer', values: annualKPIs.map(k => k.serverCostPerCustomer), unit: '€', bold: false },
+                  { label: de ? 'Bruttomarge' : 'Gross Margin', values: annualKPIs.map(k => k.grossMargin), unit: '%', bold: false },
+                  { label: 'Burn Rate (Dez)', values: annualKPIs.map(k => k.burnRate), unit: '€/Mo', bold: false },
+                  { label: de ? 'Runway (Monate)' : 'Runway (months)', values: annualKPIs.map(k => k.runway === null ? '∞' : k.runway), unit: '', bold: false },
                 ]
                 return kpiRows.map((row, idx) => (
                   <tr key={idx} className={`border-b border-white/[0.03] ${row.bold ? 'bg-white/[0.03]' : ''}`}>
@@ -241,13 +252,11 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
           <GlassCard hover={false} className="p-4">
             <h3 className="text-xs font-bold text-indigo-400 uppercase tracking-wider mb-3">{de ? 'MRR & Kundenentwicklung' : 'MRR & Customer Growth'}</h3>
             <div className="grid grid-cols-5 gap-1 items-end h-48">
-              {[
-                { year: '2026', mrr: 6100, cust: 14, max_mrr: 834750, max_cust: 1200 },
-                { year: '2027', mrr: 84450, cust: 117, max_mrr: 834750, max_cust: 1200 },
-                { year: '2028', mrr: 267950, cust: 370, max_mrr: 834750, max_cust: 1200 },
-                { year: '2029', mrr: 517650, cust: 726, max_mrr: 834750, max_cust: 1200 },
-                { year: '2030', mrr: 834750, cust: 1200, max_mrr: 834750, max_cust: 1200 },
-              ].map((d, idx) => (
+              {(() => {
+                const maxMrr = Math.max(...annualKPIs.map(k => k.mrr), 1)
+                const maxCust = Math.max(...annualKPIs.map(k => k.customers), 1)
+                return annualKPIs.map(k => ({ year: String(k.year), mrr: k.mrr, cust: k.customers, max_mrr: maxMrr, max_cust: maxCust }))
+              })().map((d, idx) => (
                 <div key={idx} className="flex flex-col items-center gap-1">
                   <div className="flex items-end gap-1 w-full justify-center" style={{ height: '160px' }}>
                     {/* MRR bar */}
@@ -276,56 +285,50 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
             <GlassCard hover={false} className="p-4">
               <h3 className="text-xs font-bold text-purple-400 uppercase tracking-wider mb-3">EBIT</h3>
               <div className="grid grid-cols-5 gap-1 items-end h-36">
-                {[
-                  { year: '2026', val: -95099 },
-                  { year: '2027', val: -566293 },
-                  { year: '2028', val: -4019 },
-                  { year: '2029', val: 1315689 },
-                  { year: '2030', val: 3144137 },
-                ].map((d, idx) => {
-                  const maxAbs = 3144137
-                  const h = Math.abs(d.val) / maxAbs * 100
-                  return (
-                    <div key={idx} className="flex flex-col items-center">
-                      <div className="w-10 flex flex-col justify-end" style={{ height: '110px' }}>
-                        {d.val >= 0 ? (
-                          <div className="bg-emerald-500/60 rounded-t w-full" style={{ height: `${h}px` }}>
-                            <div className="text-[7px] text-emerald-300 text-center -mt-3 whitespace-nowrap">{Math.round(d.val/1000)}k</div>
-                          </div>
-                        ) : (
-                          <div className="flex flex-col justify-end h-full">
-                            <div className="bg-red-500/60 rounded-b w-full" style={{ height: `${h}px` }}>
-                              <div className="text-[7px] text-red-300 text-center mt-1 whitespace-nowrap">{Math.round(d.val/1000)}k</div>
+                {(() => {
+                  const maxAbs = Math.max(...annualKPIs.map(k => Math.abs(k.ebit)), 1)
+                  return annualKPIs.map((k, idx) => {
+                    const h = Math.abs(k.ebit) / maxAbs * 100
+                    return (
+                      <div key={idx} className="flex flex-col items-center">
+                        <div className="w-10 flex flex-col justify-end" style={{ height: '110px' }}>
+                          {k.ebit >= 0 ? (
+                            <div className="bg-emerald-500/60 rounded-t w-full" style={{ height: `${h}px` }}>
+                              <div className="text-[7px] text-emerald-300 text-center -mt-3 whitespace-nowrap">{Math.round(k.ebit/1000)}k</div>
                             </div>
-                          </div>
-                        )}
+                          ) : (
+                            <div className="flex flex-col justify-end h-full">
+                              <div className="bg-red-500/60 rounded-b w-full" style={{ height: `${h}px` }}>
+                                <div className="text-[7px] text-red-300 text-center mt-1 whitespace-nowrap">{Math.round(k.ebit/1000)}k</div>
+                              </div>
+                            </div>
+                          )}
+                        </div>
+                        <span className="text-[10px] text-white/40 mt-1">{k.year}</span>
                       </div>
-                      <span className="text-[10px] text-white/40 mt-1">{d.year}</span>
-                    </div>
-                  )
-                })}
+                    )
+                  })
+                })()}
               </div>
             </GlassCard>
 
             <GlassCard hover={false} className="p-4">
               <h3 className="text-xs font-bold text-amber-400 uppercase tracking-wider mb-3">{de ? 'Personalaufbau' : 'Headcount'}</h3>
               <div className="grid grid-cols-5 gap-1 items-end h-36">
-                {[
-                  { year: '2026', val: 5 },
-                  { year: '2027', val: 10 },
-                  { year: '2028', val: 17 },
-                  { year: '2029', val: 25 },
-                  { year: '2030', val: 35 },
-                ].map((d, idx) => (
-                  <div key={idx} className="flex flex-col items-center">
-                    <div className="w-10 flex flex-col justify-end" style={{ height: '110px' }}>
-                      <div className="bg-amber-500/60 rounded-t w-full" style={{ height: `${(d.val / 35) * 100}px` }}>
-                        <div className="text-[8px] text-amber-300 text-center -mt-3 font-bold">{d.val}</div>
+                {(() => {
+                  const maxEmp = Math.max(...annualKPIs.map(k => k.employees), 1)
+                  return annualKPIs.map(k => ({ year: String(k.year), val: k.employees }))
+                    .map((d, idx) => (
+                      <div key={idx} className="flex flex-col items-center">
+                        <div className="w-10 flex flex-col justify-end" style={{ height: '110px' }}>
+                          <div className="bg-amber-500/60 rounded-t w-full" style={{ height: `${(d.val / maxEmp) * 100}px` }}>
+                            <div className="text-[8px] text-amber-300 text-center -mt-3 font-bold">{d.val}</div>
+                          </div>
+                        </div>
+                        <span className="text-[10px] text-white/40 mt-1">{d.year}</span>
                       </div>
-                    </div>
-                    <span className="text-[10px] text-white/40 mt-1">{d.year}</span>
-                  </div>
-                ))}
+                    ))
+                })()}
               </div>
             </GlassCard>
           </div>

pitch-deck/lib/finanzplan/annual-kpis.ts

@@ -0,0 +1,89 @@
+import { FMResult } from '../types'
+
+export interface AnnualKPI {
+  year: number
+  mrr: number
+  arr: number
+  customers: number
+  arpu: number
+  employees: number
+  revenuePerEmployee: number
+  personnelCosts: number
+  totalRevenue: number
+  totalCosts: number
+  ebit: number
+  ebitMargin: number
+  taxes: number
+  netIncome: number
+  serverCostPerCustomer: number
+  grossMargin: number
+  burnRate: number
+  runway: number | null
+  cashBalance: number
+}
+
+const TAX_RATE = 0.30 // ~30% Körperschaftsteuer + Gewerbesteuer + Soli
+
+/**
+ * Aggregates 60 monthly FMResult entries into 5 annual KPI rows (2026–2030).
+ * All values are derived — nothing is hardcoded.
+ */
+export function computeAnnualKPIs(results: FMResult[]): AnnualKPI[] {
+  if (!results || results.length === 0) return []
+
+  const years = [2026, 2027, 2028, 2029, 2030]
+
+  return years.map(year => {
+    const yearResults = results.filter(r => r.year === year)
+    if (yearResults.length === 0) {
+      return emptyKPI(year)
+    }
+
+    const dec = yearResults[yearResults.length - 1] // December snapshot
+    const totalRevenue = yearResults.reduce((s, r) => s + r.revenue_eur, 0)
+    const personnelCosts = yearResults.reduce((s, r) => s + r.personnel_eur, 0)
+    const totalCogs = yearResults.reduce((s, r) => s + r.cogs_eur, 0)
+    const totalInfra = yearResults.reduce((s, r) => s + r.infra_eur, 0)
+    const totalMarketing = yearResults.reduce((s, r) => s + r.marketing_eur, 0)
+    const totalCosts = yearResults.reduce((s, r) => s + r.total_costs_eur, 0)
+
+    const ebit = totalRevenue - totalCosts
+    const ebitMargin = totalRevenue > 0 ? (ebit / totalRevenue) * 100 : 0
+    const taxes = ebit > 0 ? Math.round(ebit * TAX_RATE) : 0
+    const netIncome = ebit - taxes
+    const serverCost = dec.total_customers > 0
+      ? Math.round((totalInfra / 12) / dec.total_customers)
+      : 0
+
+    return {
+      year,
+      mrr: Math.round(dec.mrr_eur),
+      arr: Math.round(dec.arr_eur),
+      customers: Math.round(dec.total_customers),
+      arpu: dec.total_customers > 0 ? Math.round(dec.mrr_eur / dec.total_customers) : 0,
+      employees: Math.round(dec.employees_count),
+      revenuePerEmployee: dec.employees_count > 0 ? Math.round(totalRevenue / dec.employees_count) : 0,
+      personnelCosts: Math.round(personnelCosts),
+      totalRevenue: Math.round(totalRevenue),
+      totalCosts: Math.round(totalCosts),
+      ebit: Math.round(ebit),
+      ebitMargin: Math.round(ebitMargin),
+      taxes,
+      netIncome: Math.round(netIncome),
+      serverCostPerCustomer: serverCost,
+      grossMargin: Math.round(dec.gross_margin_pct),
+      burnRate: Math.round(dec.burn_rate_eur),
+      runway: dec.runway_months > 999 ? null : Math.round(dec.runway_months),
+      cashBalance: Math.round(dec.cash_balance_eur),
+    }
+  })
+}
+
+function emptyKPI(year: number): AnnualKPI {
+  return {
+    year, mrr: 0, arr: 0, customers: 0, arpu: 0, employees: 0,
+    revenuePerEmployee: 0, personnelCosts: 0, totalRevenue: 0, totalCosts: 0,
+    ebit: 0, ebitMargin: 0, taxes: 0, netIncome: 0,
+    serverCostPerCustomer: 0, grossMargin: 0, burnRate: 0, runway: null, cashBalance: 0,
+  }
+}