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/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,
+  }
+}