fix(pitch-deck): betriebliche accordion header-first, umsatz labels, annual display

- Betriebliche: category header (sum_row) now renders BEFORE detail rows
- Umsatzerlöse: renamed to Preis/Monat, Anzahl Kunden, Umsatz per tier
- Engine: tier matching via parentheses extraction (handles renamed labels)
- Annual column: quantity=Dec value, price=Dec value (not cumulated)

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

pitch-deck/components/slides/FinanzplanSlide.tsx

@@ -879,18 +879,29 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId,
                   return { ...row, values: computed, values_total: computed }
                 })
 
+                // For betriebliche: reorder so category header (sum_row) comes BEFORE detail rows
+                if (activeSheet === 'betriebliche') {
+                  const grouped: SheetRow[] = []
+                  const cats = new Map<string, { header: SheetRow | null; details: SheetRow[] }>()
+                  // Collect by category
+                  for (const row of computedRows) {
+                    const cat = row.category as string || ''
+                    if (!cats.has(cat)) cats.set(cat, { header: null, details: [] })
+                    const g = cats.get(cat)!
+                    if (row.is_sum_row) g.header = row
+                    else g.details.push(row)
+                  }
+                  // Output: header first, then details (if open)
+                  for (const [cat, g] of cats) {
+                    if (g.header) grouped.push(g.header)
+                    if (openCats.has(cat) || cat === 'summe' || cat === 'personal' || cat === 'abschreibungen') {
+                      grouped.push(...g.details)
+                    }
+                  }
+                  return grouped
+                }
                 return computedRows
-              })().filter(row => {
-                // For betriebliche: hide detail rows if their category is collapsed
-                if (activeSheet !== 'betriebliche') return true
-                const cat = row.category as string || ''
-                const label = getLabel(row)
-                // Always show: sum rows, Personalkosten, Abschreibungen, category="summe"
-                if (row.is_sum_row || cat === 'summe' || cat === 'personal' || cat === 'abschreibungen') return true
-                if (label === 'Personalkosten' || label === 'Abschreibungen') return true
-                // Detail rows: only show if category is open
-                return openCats.has(cat)
-              }).map(row => {
+              })().map(row => {
                 const values = getValues(row)
                 const label = getLabel(row)
                 const isSumRow = row.is_sum_row || label.includes('GESAMT') || label.includes('Summe') || label.includes('ÜBERSCHUSS') || label.includes('LIQUIDITÄT') || label.includes('UEBERSCHUSS') || label.includes('LIQUIDITAET')
@@ -901,9 +912,12 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId,
                 const isCatHeader = activeSheet === 'betriebliche' && row.is_sum_row && cat !== 'summe' && cat !== 'personal' && cat !== 'abschreibungen'
                 const isCatOpen = openCats.has(cat)
                 // Balance rows show Dec value, flow rows show annual sum
+                const section = (row as Record<string, unknown>).section as string || ''
                 const isBalanceRow = label.includes('Kontostand') || label === 'LIQUIDITÄT' || label === 'LIQUIDITAET'
                   || label.includes('Bestandskunden') || (activeSheet === 'kunden' && row.row_label === 'Bestandskunden')
-                const isUnitPrice = (row as Record<string, unknown>).section === 'unit_cost' || (row as Record<string, unknown>).section === 'einkauf' || label.includes('Einkaufspreis')
+                  || label.includes('Anzahl Kunden') || section === 'quantity'
+                const isUnitPrice = section === 'unit_cost' || section === 'einkauf' || label.includes('Einkaufspreis')
+                  || section === 'price' || label.includes('Preis/Monat')
 
                 let annual = 0
                 if (isUnitPrice) {