Merge remote-tracking branch 'gitea/main'

# Conflicts:
#	pitch-deck/components/slides/MilestonesSlide.tsx
#	pitch-deck/lib/finanzplan/engine.ts

pitch-deck/lib/db.ts

@@ -8,7 +8,7 @@ import { Pool, types } from 'pg'
 types.setTypeParser(types.builtins.NUMERIC, (val) => (val === null ? null : parseFloat(val)))
 
 const pool = new Pool({
-  connectionString: process.env.DATABASE_URL || 'postgres://breakpilot:breakpilot123@localhost:5432/breakpilot_db',
+  connectionString: process.env.DATABASE_URL,
   max: 20,
   idleTimeoutMillis: 30000,
   connectionTimeoutMillis: 10000,

pitch-deck/lib/finanzplan/adapter.ts

@@ -53,8 +53,8 @@ export async function finanzplanToFMResults(pool: Pool, scenarioId?: string): Pr
   const afaRow = betrieb.find((r: any) => r.row_label === 'Abschreibungen')
   const afa = afaRow?.values || emptyMonthly()
 
-  // Liquidität endstand
-  const liqEndRow = liquid.find((r: any) => r.row_label === 'LIQUIDITAET')
+  // Liquidität endstand — match by row_type to handle both 'LIQUIDITÄT' and 'LIQUIDITAET' labels
+  const liqEndRow = liquid.find((r: any) => r.row_type === 'kontostand' && r.row_label?.includes('LIQUIDIT'))
   const cashBalance = liqEndRow?.values || emptyMonthly()
 
   // Headcount
@@ -120,7 +120,7 @@ export async function finanzplanToFMResults(pool: Pool, scenarioId?: string): Pr
   const breakEvenMonth = results.findIndex(r => r.revenue_eur > r.total_costs_eur)
 
   return {
-    scenario_id: sid,
+    scenario_id: sid as string,
     results,
     summary: {
       final_arr: lastMonth?.arr_eur || 0,

pitch-deck/lib/finanzplan/engine-betrieb.ts

@@ -2,7 +2,8 @@
  * Betriebliche Aufwendungen — formula-based rows + category sums
  *
  * Computes formula-driven operating expenses (Fortbildung, Reisekosten, etc.),
- * Gewerbesteuer, category sums, and Gesamtkosten.
+ * Gewerbesteuer, marketing, Berufsgenossenschaft, category sums, and Gesamtkosten.
+ * Also computes Cloud-Hosting formula in Materialaufwand.
  */
 
 import { Pool } from 'pg'
@@ -13,6 +14,8 @@ import {
 } from './types'
 import { sumRows } from './engine-sheets'
 
+type FPMaterialaufwand = import('./types').FPMaterialaufwand
+
 export interface BetriebContext {
   totalBrutto: MonthlyValues
   totalPersonal: MonthlyValues
@@ -23,6 +26,27 @@ export interface BetriebContext {
   totalBestandskunden: MonthlyValues
 }
 
+/**
+ * Compute Cloud-Hosting formula in Materialaufwand.
+ */
+export async function computeCloudHosting(
+  pool: Pool,
+  matRows: FPMaterialaufwand[],
+  totalBestandskunden: MonthlyValues,
+): Promise<void> {
+  const cloudRow = matRows.find(r => r.row_label.includes('Cloud-Hosting'))
+  if (cloudRow) {
+    const computed = emptyMonthly()
+    for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
+      const kunden = totalBestandskunden[`m${m}`] || 0
+      const extraKunden = Math.max(0, kunden - 10) // first 10 included in base
+      computed[`m${m}`] = Math.round(extraKunden * 100 + 1500)
+    }
+    await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(computed), cloudRow.id])
+    cloudRow.values = computed
+  }
+}
+
 /**
  * Compute all formula-based betriebliche aufwendungen rows and sums.
  * Writes computed values back to DB.
@@ -41,6 +65,7 @@ export async function computeBetrieblicheAufwendungen(
   // Formula-based rows: derive from headcount (excl. founders) or customers
   const formulaRows: { label: string; perUnit: number; source: MonthlyValues }[] = [
     { label: 'Fort-/Weiterbildungskosten (F)', perUnit: 300, source: hcWithoutFounders },
+    // KFZ costs are manual (from Jan 2028), not formula-based
     { label: 'Reisekosten (F)', perUnit: 75, source: ctx.headcount },
     { label: 'Bewirtungskosten (F)', perUnit: 50, source: ctx.totalBestandskunden },
     { label: 'Internet/Mobilfunk (F)', perUnit: 50, source: ctx.headcount },
@@ -58,7 +83,7 @@ export async function computeBetrieblicheAufwendungen(
     }
   }
 
-  // Berufsgenossenschaft (VBG IT/Büro): ~0.5% of total brutto payroll
+  // Berufsgenossenschaft (VBG IT/Buero): ~0.5% of total brutto payroll
   const bgRow = betrieb.find(r => r.row_label.includes('Berufsgenossenschaft'))
   if (bgRow) {
     const computed = emptyMonthly()
@@ -95,6 +120,7 @@ export async function computeBetrieblicheAufwendungen(
   }
 
   // Gewerbesteuer (F): 12.25% of monthly profit (only when positive)
+  // Monthly profit = Revenue - Material - Personnel - AfA - other opex (excl. taxes)
   const gewStRow = betrieb.find(r => r.row_label.includes('Gewerbesteuer'))
   if (gewStRow) {
     const nonTaxOpex = betrieb.filter(r =>

pitch-deck/lib/finanzplan/engine-guv.ts

@@ -1,8 +1,8 @@
 /**
  * GuV (Gewinn- und Verlustrechnung) — annual P&L computation
  *
- * Computes annual sums, EBIT, taxes (Gewerbesteuer, Körperschaftsteuer)
- * with Verlustvortrag, and writes tax amounts back to Liquidität.
+ * Computes annual sums, EBIT, taxes (Gewerbesteuer, Koerperschaftsteuer)
+ * with Verlustvortrag, and writes tax amounts back to Liquiditaet.
  */
 
 import { Pool } from 'pg'
@@ -23,7 +23,7 @@ export interface GuvContext {
 }
 
 /**
- * Compute GuV annual values, taxes, and write tax values to Liquidität.
+ * Compute GuV annual values, taxes, and write tax values to Liquiditaet.
  * Returns EBIT annual values.
  */
 export async function computeGuV(
@@ -85,7 +85,7 @@ export async function computeGuV(
   await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ergebnisNachSteuern), scenarioId, 'Ergebnis nach Steuern'])
   await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ergebnisNachSteuern), scenarioId, 'Jahresüberschuss'])
 
-  // Write taxes to Liquidität (monthly = 1/12 of annual amount)
+  // Write taxes to Liquiditaet (monthly = 1/12 of annual amount)
   await writeTaxToLiquiditaet(pool, findLiq('Gewerbesteuer'), gewerbesteuer)
   await writeTaxToLiquiditaet(pool, findLiq('Körperschaftsteuer'), koerperschaftsteuer)
 
@@ -95,8 +95,8 @@ export async function computeGuV(
 // --- Tax helpers ---
 
 // Stockach 78333: Hebesatz 350%
-// Gewerbesteuer = 3,5% × 3,5 = 12,25%
-// Körperschaftsteuer = 15% + 5,5% Soli = 15,825%
+// Gewerbesteuer = 3,5% x 3,5 = 12,25%
+// Koerperschaftsteuer = 15% + 5,5% Soli = 15,825%
 const GEWERBESTEUER_RATE = 0.035 * 3.5   // 12,25%
 const KOERPERSCHAFTSTEUER_RATE = 0.15 * 1.055  // 15,825% (inkl. Soli)
 
@@ -112,14 +112,16 @@ function computeTaxes(ebit: AnnualValues) {
     const gewinn = ebit[k] || 0
 
     if (gewinn <= 0) {
+      // Verlust: keine Steuern, Verlustvortrag aufbauen
       verlustvortrag += Math.abs(gewinn)
       gewerbesteuer[k] = 0
       koerperschaftsteuer[k] = 0
       steuernGesamt[k] = 0
       ergebnisNachSteuern[k] = Math.round(gewinn)
     } else {
+      // Gewinn: Verlustvortrag verrechnen
       // Bis 1 Mio EUR: 100% verrechenbar
-      // Über 1 Mio EUR: nur 60% verrechenbar (Mindestbesteuerung)
+      // Ueber 1 Mio EUR: nur 60% verrechenbar (Mindestbesteuerung)
       let verrechenbar = 0
       if (verlustvortrag > 0) {
         if (gewinn <= 1000000) {

pitch-deck/lib/finanzplan/engine-liquiditaet.ts

@@ -1,8 +1,8 @@
 /**
  * Liquiditaet — rolling cash balance computation
  *
- * Computes operative Einzahlungen/Auszahlungen sums,
- * Überschuss vor Investitionen/Entnahmen, and rolling Kontostand.
+ * Computes Einzahlungen/Auszahlungen sums (dynamic row_type-based),
+ * Ueberschuss vor Investitionen/Entnahmen, and rolling Kontostand/Liquiditaet.
  */
 
 import { Pool } from 'pg'
@@ -58,52 +58,57 @@ export async function computeLiquiditaet(
     liqInvest.values = ctx.totalInvest
   }
 
-  // Compute sums and rolling balance
-  const sumEin = findLiq('Summe EINZAHLUNGEN')
-  const sumAus = findLiq('Summe AUSZAHLUNGEN')
-  const uebVorInv = findLiq('ÜBERSCHUSS VOR INVESTITIONEN')
-  const uebVorEnt = findLiq('ÜBERSCHUSS VOR ENTNAHMEN')
-  const ueberschuss = findLiq('ÜBERSCHUSS')
-  const kontostand = findLiq('Kontostand zu Beginn des Monats')
-  const liquiditaet = findLiq('LIQUIDITÄT')
+  // Compute sums and rolling balance — dynamic row_type-based (handles any label conventions)
+  await computeRollingBalance(pool, liquid)
 
-  // Dynamically categorize rows by row_type
-  const einzahlungenOperativ = ['Umsatzerlöse', 'Sonst. betriebl. Erträge', 'Anzahlungen']
-  const finanzierungRows = liquid.filter(r =>
-    r.row_type === 'einzahlung' &&
-    !einzahlungenOperativ.includes(r.row_label) &&
-    !r.row_label.includes('Summe')
-  )
-  const auszahlungenOperativ = ['Materialaufwand', 'Personalkosten', 'Sonstige Kosten', 'Umsatzsteuer', 'Gewerbesteuer', 'Körperschaftsteuer']
-  const finanzAuszahlungRows = liquid.filter(r =>
-    r.row_type === 'auszahlung' &&
-    !auszahlungenOperativ.includes(r.row_label) &&
-    !r.row_label.includes('Summe')
-  )
+  return { endstand: liquid.find(r => r.row_type === 'kontostand' && r.row_label.includes('LIQUIDIT'))?.values || emptyMonthly() }
+}
 
-  // Summe EINZAHLUNGEN = nur operativ
+/**
+ * Recompute Summe AUSZAHLUNGEN -> UEBERSCHUSS chain -> rolling balance.
+ * Called both in initial pass and after tax values are written from GuV.
+ */
+export async function computeRollingBalance(
+  pool: Pool,
+  liquid: FPLiquiditaet[],
+): Promise<void> {
+  const findLiqMatch = (options: string[]) => liquid.find(r => options.includes(r.row_label))
+
+  const sumEin = findLiqMatch(['Summe ERTRÄGE', 'Summe EINZAHLUNGEN'])
+  const sumAus = findLiqMatch(['Summe AUSZAHLUNGEN'])
+  const uebVorInv = findLiqMatch(['ÜBERSCHUSS VOR INVESTITIONEN', 'UEBERSCHUSS VOR INVESTITIONEN'])
+  const uebVorEnt = findLiqMatch(['ÜBERSCHUSS VOR ENTNAHMEN', 'UEBERSCHUSS VOR ENTNAHMEN'])
+  const ueberschuss = findLiqMatch(['ÜBERSCHUSS', 'UEBERSCHUSS'])
+  const liqInvest = liquid.find(r => r.row_label === 'Investitionen')
+  // Kontostand: label varies per scenario (with/without parentheses)
+  const kontostand = liquid.find(r => r.row_type === 'kontostand' && !r.row_label.includes('LIQUIDIT'))
+  const liquiditaet = liquid.find(r => r.row_type === 'kontostand' && r.row_label.includes('LIQUIDIT'))
+
+  // Summe ERTRAEGE = ALL einzahlungen (dynamic — works regardless of how many rows exist)
   if (sumEin) {
     const s = emptyMonthly()
-    for (const label of einzahlungenOperativ) {
-      const row = findLiq(label)
-      if (row) for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += Math.round(row.values[`m${m}`] || 0)
+    for (const row of liquid) {
+      if (row.row_type === 'einzahlung' && row.id !== sumEin.id) {
+        for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += Math.round(row.values[`m${m}`] || 0)
+      }
     }
     await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), sumEin.id])
     sumEin.values = s
   }
 
-  // Summe AUSZAHLUNGEN = nur operativ
+  // Summe AUSZAHLUNGEN = ALL auszahlungen (dynamic)
   if (sumAus) {
     const s = emptyMonthly()
-    for (const label of auszahlungenOperativ) {
-      const row = findLiq(label)
-      if (row) for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += Math.round(row.values[`m${m}`] || 0)
+    for (const row of liquid) {
+      if (row.row_type === 'auszahlung' && row.id !== sumAus.id) {
+        for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += Math.round(row.values[`m${m}`] || 0)
+      }
     }
     await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), sumAus.id])
     sumAus.values = s
   }
 
-  // OPERATIVER ÜBERSCHUSS VOR INVESTITIONEN
+  // UEBERSCHUSS VOR INVESTITIONEN = Summe ERTRAEGE - Summe AUSZAHLUNGEN (total cashflow)
   if (uebVorInv && sumEin && sumAus) {
     const s = emptyMonthly()
     for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = Math.round((sumEin.values[`m${m}`] || 0) - (sumAus.values[`m${m}`] || 0))
@@ -111,7 +116,7 @@ export async function computeLiquiditaet(
     uebVorInv.values = s
   }
 
-  // ÜBERSCHUSS VOR ENTNAHMEN = Operativer Überschuss - Investitionen
+  // UEBERSCHUSS VOR ENTNAHMEN = UEBERSCHUSS VOR INVESTITIONEN - Investitionen
   if (uebVorEnt && uebVorInv && liqInvest) {
     const s = emptyMonthly()
     for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = Math.round((uebVorInv.values[`m${m}`] || 0) - (liqInvest.values[`m${m}`] || 0))
@@ -119,8 +124,8 @@ export async function computeLiquiditaet(
     uebVorEnt.values = s
   }
 
-  // ÜBERSCHUSS = Überschuss vor Entnahmen - Entnahmen
-  const entnahmen = findLiq('Kapitalentnahmen/Ausschüttungen')
+  // UEBERSCHUSS = UEBERSCHUSS VOR ENTNAHMEN - Kapitalentnahmen
+  const entnahmen = findLiqMatch(['Kapitalentnahmen/Ausschüttungen', 'Kapitalentnahmen/Ausschuettungen'])
   if (ueberschuss && uebVorEnt && entnahmen) {
     const s = emptyMonthly()
     for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = Math.round((uebVorEnt.values[`m${m}`] || 0) - (entnahmen.values[`m${m}`] || 0))
@@ -128,27 +133,18 @@ export async function computeLiquiditaet(
     ueberschuss.values = s
   }
 
-  // Rolling Kontostand: Vormonat + Operativer Überschuss + Finanzierung
+  // Rolling balance: LIQUIDITAET[m] = LIQUIDITAET[m-1] + UEBERSCHUSS[m]
+  // UEBERSCHUSS now includes ALL cash flows (operative + financing + repayments)
   if (kontostand && liquiditaet && ueberschuss) {
-    const finCF = emptyMonthly()
-    for (const row of finanzierungRows) {
-      for (let m = 1; m <= MONTHS; m++) finCF[`m${m}`] += Math.round(row.values[`m${m}`] || 0)
-    }
-    for (const row of finanzAuszahlungRows) {
-      for (let m = 1; m <= MONTHS; m++) finCF[`m${m}`] -= Math.round(row.values[`m${m}`] || 0)
-    }
-
     const ks = emptyMonthly()
     const lq = emptyMonthly()
     for (let m = 1; m <= MONTHS; m++) {
       ks[`m${m}`] = m === 1 ? 0 : Math.round(lq[`m${m - 1}`])
-      lq[`m${m}`] = Math.round(ks[`m${m}`] + (ueberschuss.values[`m${m}`] || 0) + (finCF[`m${m}`] || 0))
+      lq[`m${m}`] = Math.round(ks[`m${m}`] + (ueberschuss.values[`m${m}`] || 0))
     }
     await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(ks), kontostand.id])
     await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(lq), liquiditaet.id])
     kontostand.values = ks
     liquiditaet.values = lq
   }
-
-  return { endstand: liquiditaet?.values || emptyMonthly() }
 }

pitch-deck/lib/finanzplan/engine-sheets.ts

@@ -6,7 +6,7 @@
  */
 
 import {
-  MonthlyValues, MONTHS, FOUNDING_MONTH,
+  MonthlyValues, MONTHS,
   emptyMonthly, dateToMonth, monthToDate,
   FPPersonalkosten, FPInvestitionen,
 } from './types'

pitch-deck/lib/finanzplan/engine.ts

@@ -4,40 +4,38 @@
  * Dependency order:
  *   Personalkosten (independent inputs)
  *   Investitionen (independent inputs)
- *   Kunden → Umsatzerlöse → Materialaufwand
+ *   Kunden -> Umsatzerloese -> Materialaufwand
  *   Betriebliche Aufwendungen (needs Personal + Invest)
- *   Sonst. betr. Erträge (independent)
- *   Liquidität (aggregates all above)
+ *   Sonst. betr. Ertraege (independent)
+ *   Liquiditaet (aggregates all above)
  *   GuV (annual summary)
  *
- * Split into modules:
- *   engine-sheets.ts    — pure calculators (no DB)
- *   engine-betrieb.ts   — betriebliche aufwendungen
- *   engine-liquiditaet.ts — liquidity / cash flow
- *   engine-guv.ts       — GuV / P&L + taxes
+ * Each computation step is delegated to a companion module:
+ *   engine-sheets.ts    — pure computation (Personal, Invest, aggregation)
+ *   engine-betrieb.ts   — formula-based opex + category sums
+ *   engine-liquiditaet.ts — rolling cash balance
+ *   engine-guv.ts       — annual P&L + taxes
  */
 
 import { Pool } from 'pg'
 import {
   MonthlyValues, MONTHS, FOUNDING_MONTH,
-  emptyMonthly,
-  FPPersonalkosten, FPInvestitionen, FPBetrieblicheAufwendungen,
+  emptyMonthly, FPBetrieblicheAufwendungen,
   FPLiquiditaet, FPComputeResult,
 } from './types'
-import {
-  computePersonalkosten, computeInvestitionen,
-  sumField, computeHeadcount,
-} from './engine-sheets'
-import { computeBetrieblicheAufwendungen } from './engine-betrieb'
-import { computeLiquiditaet } from './engine-liquiditaet'
+import { computePersonalkosten, computeInvestitionen, sumField } from './engine-sheets'
+import { computeBetrieblicheAufwendungen, computeCloudHosting } from './engine-betrieb'
+import { computeLiquiditaet, computeRollingBalance } from './engine-liquiditaet'
 import { computeGuV } from './engine-guv'
 
-// Re-export sheet calculators for direct consumers
+// Re-export pure calculators for direct use by tests / scripts
 export { computePersonalkosten, computeInvestitionen } from './engine-sheets'
 
-// Import types used inline
+// Import types used only inside this file
 type FPUmsatzerloese = import('./types').FPUmsatzerloese
 type FPMaterialaufwand = import('./types').FPMaterialaufwand
+type FPPersonalkosten = import('./types').FPPersonalkosten
+type FPInvestitionen = import('./types').FPInvestitionen
 
 // --- Main Engine ---
 
@@ -61,8 +59,12 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
   const totalBrutto = sumField(personal as any, 'values_brutto')
   const totalSozial = sumField(personal as any, 'values_sozial')
   const totalPersonal = sumField(personal as any, 'values_total')
-  const headcount = computeHeadcount(personal)
+  const headcount = emptyMonthly()
+  for (let m = 1; m <= MONTHS; m++) {
+    headcount[`m${m}`] = personal.filter(p => (p.values_total[`m${m}`] || 0) > 0).length
+  }
 
+  // Write computed values back to DB
   for (const p of personal) {
     await pool.query(
       'UPDATE fp_personalkosten SET values_brutto = $1, values_sozial = $2, values_total = $3 WHERE id = $4',
@@ -82,84 +84,70 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     )
   }
 
-  // 4. Umsatzerlöse (quantity × price) + Materialaufwand
+  // 4. Umsatzerloese + Materialaufwand
   const { totalRevenue, totalMaterial } = await computeRevenueAndMaterial(
-    pool, umsatzRows.rows as FPUmsatzerloese[], materialRows.rows as FPMaterialaufwand[]
+    pool, umsatzRows.rows as FPUmsatzerloese[], materialRows.rows as FPMaterialaufwand[],
   )
 
   // 5. Bestandskunden (for formula-based costs)
-  const kundenRows = await pool.query(
-    "SELECT segment_name, row_label, values FROM fp_kunden WHERE scenario_id = $1 AND row_label LIKE 'Bestandskunden%' ORDER BY sort_order",
-    [scenarioId]
-  )
-  const totalBestandskunden = emptyMonthly()
-  for (const row of kundenRows.rows) {
-    const rl = (row as { row_label?: string }).row_label || ''
-    if (rl.includes('Bestandskunden') && !rl.includes('gesamt')) {
-      for (let m = 1; m <= MONTHS; m++) {
-        totalBestandskunden[`m${m}`] += row.values?.[`m${m}`] || 0
-      }
-    }
-  }
+  const totalBestandskunden = await loadBestandskunden(pool, scenarioId)
 
-  // Cloud-Hosting in Materialaufwand
-  const matRows = materialRows.rows as FPMaterialaufwand[]
-  const cloudRow = matRows.find(r => r.row_label.includes('Cloud-Hosting'))
-  if (cloudRow) {
-    const computed = emptyMonthly()
-    for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
-      const kunden = totalBestandskunden[`m${m}`] || 0
-      const extraKunden = Math.max(0, kunden - 10)
-      computed[`m${m}`] = Math.round(extraKunden * 100 + 1500)
-    }
-    await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(computed), cloudRow.id])
-    cloudRow.values = computed
-  }
+  // 5b. Cloud-Hosting formula in Materialaufwand
+  await computeCloudHosting(pool, materialRows.rows as FPMaterialaufwand[], totalBestandskunden)
 
   // 6. Betriebliche Aufwendungen
   const betrieb = betriebRows.rows as FPBetrieblicheAufwendungen[]
-  const { totalSonstige, totalGesamt } = await computeBetrieblicheAufwendungen(pool, betrieb, {
+  const { totalSonstige } = await computeBetrieblicheAufwendungen(pool, betrieb, {
     totalBrutto, totalPersonal, totalAfa, totalRevenue, totalMaterial,
     headcount, totalBestandskunden,
   })
 
-  // 7. Liquidität
+  // 7. Liquiditaet (first pass)
   const liquid = liquidRows.rows as FPLiquiditaet[]
-  const { endstand } = await computeLiquiditaet(pool, liquid, {
+  await computeLiquiditaet(pool, liquid, {
     totalRevenue, totalMaterial, totalPersonal, totalSonstige, totalInvest,
   })
 
-  // 8. GuV
+  // 8. GuV — compute annual values + taxes (writes tax rows to Liquiditaet)
   const guv = await computeGuV(pool, scenarioId, liquid, {
     totalRevenue, totalMaterial, totalBrutto, totalSozial,
     totalPersonal, totalAfa, totalSonstige,
   })
 
+  // 9. Second pass: tax rows were written after rolling balance above.
+  // Recompute Summe AUSZAHLUNGEN -> UEBERSCHUSS chain -> rolling balance
+  // so taxes are included even on the first engine run.
+  await computeRollingBalance(pool, liquid)
+
+  // 10. Build result
+  const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten') || r.row_label.includes('SUMME Betriebliche'))
+  const liquiditaetRow = liquid.find(r => r.row_type === 'kontostand' && r.row_label.includes('LIQUIDIT'))
+
   return {
     personalkosten: { total_brutto: totalBrutto, total_sozial: totalSozial, total: totalPersonal, positions: personal, headcount },
     investitionen: { total_invest: totalInvest, total_afa: totalAfa, items: invest },
     umsatzerloese: { total: totalRevenue },
     materialaufwand: { total: totalMaterial },
-    betriebliche: { total_sonstige: totalSonstige, total_gesamt: totalGesamt },
-    liquiditaet: { rows: liquid, endstand },
+    betriebliche: { total_sonstige: totalSonstige, total_gesamt: gesamtBetrieb?.values || emptyMonthly() },
+    liquiditaet: { rows: liquid, endstand: liquiditaetRow?.values || emptyMonthly() },
     guv,
   }
 }
 
-// --- Revenue & Material helpers (kept here to avoid circular deps) ---
+// --- Revenue & Material helpers (kept in orchestrator — tightly coupled to DB writes) ---
 
 async function computeRevenueAndMaterial(
   pool: Pool,
   umsatzAllRows: FPUmsatzerloese[],
   materialAllRows: FPMaterialaufwand[],
 ): Promise<{ totalRevenue: MonthlyValues; totalMaterial: MonthlyValues }> {
+  // Umsatzerloese (quantity x price)
   const prices = umsatzAllRows.filter(r => r.section === 'price')
   const quantities = umsatzAllRows.filter(r => r.section === 'quantity')
   const revenueRows = umsatzAllRows.filter(r => r.section === 'revenue')
   const totalRevenue = emptyMonthly()
 
   const extractTier = (label: string) => { const m = label.match(/\(([^)]+)\)/); return m ? m[1] : label }
-
   for (const rev of revenueRows) {
     if (rev.row_label === 'GESAMTUMSATZ') continue
     const tier = extractTier(rev.row_label)
@@ -167,8 +155,7 @@ async function computeRevenueAndMaterial(
     const price = prices.find(p => extractTier(p.row_label) === tier) || prices.find(p => p.row_label === rev.row_label)
     if (qty && price) {
       for (let m = 1; m <= MONTHS; m++) {
-        const v = (qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0)
-        rev.values[`m${m}`] = Math.round(v)
+        rev.values[`m${m}`] = Math.round((qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0))
       }
       await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(rev.values), rev.id])
     }
@@ -181,7 +168,7 @@ async function computeRevenueAndMaterial(
     await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(totalRevenue), gesamtUmsatz.id])
   }
 
-  // Materialaufwand
+  // Materialaufwand (quantity x unit_cost)
   const matCosts = materialAllRows.filter(r => r.section === 'cost')
   const matUnitCosts = materialAllRows.filter(r => r.section === 'unit_cost')
   const totalMaterial = emptyMonthly()
@@ -192,8 +179,7 @@ async function computeRevenueAndMaterial(
     const qty = quantities.find(q => q.row_label === cost.row_label)
     if (uc && qty) {
       for (let m = 1; m <= MONTHS; m++) {
-        const v = (qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0)
-        cost.values[`m${m}`] = Math.round(v)
+        cost.values[`m${m}`] = Math.round((qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0))
       }
       await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(cost.values), cost.id])
     }
@@ -208,3 +194,20 @@ async function computeRevenueAndMaterial(
 
   return { totalRevenue, totalMaterial }
 }
+
+async function loadBestandskunden(pool: Pool, scenarioId: string): Promise<MonthlyValues> {
+  const kundenRows = await pool.query(
+    "SELECT segment_name, row_label, values FROM fp_kunden WHERE scenario_id = $1 AND row_label LIKE 'Bestandskunden%' ORDER BY sort_order",
+    [scenarioId]
+  )
+  const totalBestandskunden = emptyMonthly()
+  for (const row of kundenRows.rows) {
+    const rl = (row as { row_label?: string }).row_label || ''
+    if (rl.includes('Bestandskunden') && !rl.includes('gesamt')) {
+      for (let m = 1; m <= MONTHS; m++) {
+        totalBestandskunden[`m${m}`] += row.values?.[`m${m}`] || 0
+      }
+    }
+  }
+  return totalBestandskunden
+}