feat: Finanzplan Phase 1-4 — DB + Engine + API + Spreadsheet-UI

Phase 1: DB-Schema (12 fp_* Tabellen) + Excel-Import (332 Zeilen importiert)
Phase 2: Compute Engine (Personal, Invest, Umsatz, Material, Betrieblich, Liquiditaet, GuV)
Phase 3: API (/api/finanzplan/ — GET sheets, PUT cells, POST compute)
Phase 4: Spreadsheet-UI (FinanzplanSlide als Annex mit Tab-Leiste, editierbarem Grid, Jahres-Navigation)

Zusaetzlich:
- Gruendungsdatum verschoben: Feb→Aug 2026 (DB + Personalkosten)
- Neue Preisstaffel: Startup/<10 MA ab 3.600 EUR/Jahr (14-Tage-Test, Kreditkarte)
- Competition-Slide: Pricing-Tiers aktualisiert

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

pitch-deck/lib/finanzplan/engine.ts

@@ -0,0 +1,412 @@
+/**
+ * Finanzplan Compute Engine
+ *
+ * Dependency order:
+ *   Personalkosten (independent inputs)
+ *   Investitionen (independent inputs)
+ *   Kunden → Umsatzerlöse → Materialaufwand
+ *   Betriebliche Aufwendungen (needs Personal + Invest)
+ *   Sonst. betr. Erträge (independent)
+ *   Liquidität (aggregates all above)
+ *   GuV (annual summary)
+ */
+
+import { Pool } from 'pg'
+import {
+  MonthlyValues, AnnualValues, MONTHS, FOUNDING_MONTH,
+  emptyMonthly, sumMonthly, annualSums, dateToMonth, monthToDate,
+  FPPersonalkosten, FPInvestitionen, FPBetrieblicheAufwendungen,
+  FPLiquiditaet, FPComputeResult
+} from './types'
+
+// --- Sheet Calculators ---
+
+export function computePersonalkosten(positions: FPPersonalkosten[]): FPPersonalkosten[] {
+  return positions.map(p => {
+    const brutto = emptyMonthly()
+    const sozial = emptyMonthly()
+    const total = emptyMonthly()
+
+    if (!p.start_date || !p.brutto_monthly) return { ...p, values_brutto: brutto, values_sozial: sozial, values_total: total }
+
+    const startDate = new Date(p.start_date)
+    const startM = dateToMonth(startDate.getFullYear(), startDate.getMonth() + 1)
+    const endM = p.end_date
+      ? dateToMonth(new Date(p.end_date).getFullYear(), new Date(p.end_date).getMonth() + 1)
+      : MONTHS
+
+    for (let m = Math.max(1, startM); m <= Math.min(MONTHS, endM); m++) {
+      const { year } = monthToDate(m)
+      const yearsFromStart = year - startDate.getFullYear()
+      const raise = Math.pow(1 + (p.annual_raise_pct || 0) / 100, yearsFromStart)
+      const monthlyBrutto = Math.round(p.brutto_monthly * raise * 100) / 100
+
+      brutto[`m${m}`] = monthlyBrutto
+      sozial[`m${m}`] = Math.round(monthlyBrutto * (p.ag_sozial_pct || 20.425) / 100 * 100) / 100
+      total[`m${m}`] = brutto[`m${m}`] + sozial[`m${m}`]
+    }
+
+    return { ...p, values_brutto: brutto, values_sozial: sozial, values_total: total }
+  })
+}
+
+export function computeInvestitionen(items: FPInvestitionen[]): FPInvestitionen[] {
+  return items.map(item => {
+    const invest = emptyMonthly()
+    const afa = emptyMonthly()
+
+    if (!item.purchase_date || !item.purchase_amount) return { ...item, values_invest: invest, values_afa: afa }
+
+    const d = new Date(item.purchase_date)
+    const purchaseM = dateToMonth(d.getFullYear(), d.getMonth() + 1)
+
+    if (purchaseM >= 1 && purchaseM <= MONTHS) {
+      invest[`m${purchaseM}`] = item.purchase_amount
+    }
+
+    // AfA (linear depreciation)
+    if (item.afa_years && item.afa_years > 0) {
+      const afaMonths = item.afa_years * 12
+      const monthlyAfa = Math.round(item.purchase_amount / afaMonths * 100) / 100
+      for (let m = purchaseM; m < purchaseM + afaMonths && m <= MONTHS; m++) {
+        if (m >= 1) afa[`m${m}`] = monthlyAfa
+      }
+    } else {
+      // GWG: full depreciation in purchase month
+      if (purchaseM >= 1 && purchaseM <= MONTHS) {
+        afa[`m${purchaseM}`] = item.purchase_amount
+      }
+    }
+
+    return { ...item, values_invest: invest, values_afa: afa }
+  })
+}
+
+function sumRows(rows: { values: MonthlyValues }[]): MonthlyValues {
+  const result = emptyMonthly()
+  for (const row of rows) {
+    for (let m = 1; m <= MONTHS; m++) {
+      result[`m${m}`] += row.values[`m${m}`] || 0
+    }
+  }
+  return result
+}
+
+function sumField(rows: { [key: string]: MonthlyValues }[], field: string): MonthlyValues {
+  const result = emptyMonthly()
+  for (const row of rows) {
+    const v = row[field] as MonthlyValues
+    if (!v) continue
+    for (let m = 1; m <= MONTHS; m++) {
+      result[`m${m}`] += v[`m${m}`] || 0
+    }
+  }
+  return result
+}
+
+// --- Main Engine ---
+
+export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise<FPComputeResult> {
+  // 1. Load all editable data from DB
+  const [
+    personalRows,
+    investRows,
+    betriebRows,
+    liquidRows,
+    kundenSummary,
+    umsatzRows,
+    materialRows,
+  ] = await Promise.all([
+    pool.query('SELECT * FROM fp_personalkosten WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_investitionen WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_betriebliche_aufwendungen WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_liquiditaet WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_kunden_summary WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_umsatzerloese WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+    pool.query('SELECT * FROM fp_materialaufwand WHERE scenario_id = $1 ORDER BY sort_order', [scenarioId]),
+  ])
+
+  // 2. Compute Personalkosten
+  const personal = computePersonalkosten(personalRows.rows as FPPersonalkosten[])
+  const totalBrutto = sumField(personal as any, 'values_brutto')
+  const totalSozial = sumField(personal as any, 'values_sozial')
+  const totalPersonal = sumField(personal as any, 'values_total')
+  const headcount = emptyMonthly()
+  for (let m = 1; m <= MONTHS; m++) {
+    headcount[`m${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',
+      [JSON.stringify(p.values_brutto), JSON.stringify(p.values_sozial), JSON.stringify(p.values_total), p.id]
+    )
+  }
+
+  // 3. Compute Investitionen
+  const invest = computeInvestitionen(investRows.rows as FPInvestitionen[])
+  const totalInvest = sumField(invest as any, 'values_invest')
+  const totalAfa = sumField(invest as any, 'values_afa')
+
+  for (const i of invest) {
+    await pool.query(
+      'UPDATE fp_investitionen SET values_invest = $1, values_afa = $2 WHERE id = $3',
+      [JSON.stringify(i.values_invest), JSON.stringify(i.values_afa), i.id]
+    )
+  }
+
+  // 4. Umsatzerlöse (quantity × price)
+  const prices = (umsatzRows.rows as FPUmsatzerloese[]).filter(r => r.section === 'price')
+  const quantities = (umsatzRows.rows as FPUmsatzerloese[]).filter(r => r.section === 'quantity')
+  const revenueRows = (umsatzRows.rows as FPUmsatzerloese[]).filter(r => r.section === 'revenue')
+  const totalRevenue = emptyMonthly()
+
+  // Revenue = quantity × price for each module
+  for (const rev of revenueRows) {
+    if (rev.row_label === 'GESAMTUMSATZ') continue
+    const qty = quantities.find(q => q.row_label === rev.row_label)
+    const price = prices.find(p => p.row_label === rev.row_label)
+    if (qty && price) {
+      for (let m = 1; m <= MONTHS; m++) {
+        const v = (qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0)
+        rev.values[`m${m}`] = Math.round(v * 100) / 100
+        totalRevenue[`m${m}`] += rev.values[`m${m}`]
+      }
+      await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(rev.values), rev.id])
+    }
+  }
+  // Update GESAMTUMSATZ
+  const gesamtUmsatz = revenueRows.find(r => r.row_label === 'GESAMTUMSATZ')
+  if (gesamtUmsatz) {
+    await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(totalRevenue), gesamtUmsatz.id])
+  }
+
+  // 5. Materialaufwand (quantity × unit_cost) — simplified
+  const matCosts = (materialRows.rows as FPMaterialaufwand[]).filter(r => r.section === 'cost')
+  const matUnitCosts = (materialRows.rows as FPMaterialaufwand[]).filter(r => r.section === 'unit_cost')
+  const totalMaterial = emptyMonthly()
+
+  for (const cost of matCosts) {
+    if (cost.row_label === 'SUMME') continue
+    const uc = matUnitCosts.find(u => u.row_label === cost.row_label)
+    const qty = quantities.find(q => q.row_label === cost.row_label)
+    if (uc && qty) {
+      for (let m = 1; m <= MONTHS; m++) {
+        const v = (qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0)
+        cost.values[`m${m}`] = Math.round(v * 100) / 100
+        totalMaterial[`m${m}`] += cost.values[`m${m}`]
+      }
+      await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(cost.values), cost.id])
+    }
+  }
+  const matSumme = matCosts.find(r => r.row_label === 'SUMME')
+  if (matSumme) {
+    await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(totalMaterial), matSumme.id])
+  }
+
+  // 6. Betriebliche Aufwendungen — compute sum rows
+  const betrieb = betriebRows.rows as FPBetrieblicheAufwendungen[]
+  // Update Personalkosten row
+  const persBetrieb = betrieb.find(r => r.row_label === 'Personalkosten')
+  if (persBetrieb) {
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(totalPersonal), persBetrieb.id])
+    persBetrieb.values = totalPersonal
+  }
+  // Update Abschreibungen row
+  const abrBetrieb = betrieb.find(r => r.row_label === 'Abschreibungen')
+  if (abrBetrieb) {
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(totalAfa), abrBetrieb.id])
+    abrBetrieb.values = totalAfa
+  }
+
+  // Compute category sums
+  const categories = ['steuern', 'versicherungen', 'besondere', 'marketing', 'sonstige']
+  for (const cat of categories) {
+    const sumRow = betrieb.find(r => r.category === cat && r.is_sum_row)
+    const detailRows = betrieb.filter(r => r.category === cat && !r.is_sum_row)
+    if (sumRow && detailRows.length > 0) {
+      const s = sumRows(detailRows)
+      await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(s), sumRow.id])
+      sumRow.values = s
+    }
+  }
+
+  // Summe sonstige (ohne Personal, Abschreibungen)
+  const sonstSumme = betrieb.find(r => r.row_label.includes('Summe sonstige'))
+  if (sonstSumme) {
+    const nonPersonNonAbr = betrieb.filter(r =>
+      r.row_label !== 'Personalkosten' && r.row_label !== 'Abschreibungen' &&
+      !r.row_label.includes('Summe sonstige') && !r.row_label.includes('Gesamtkosten') &&
+      !r.is_sum_row && r.category !== 'personal' && r.category !== 'abschreibungen'
+    )
+    const s = sumRows(nonPersonNonAbr)
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(s), sonstSumme.id])
+    sonstSumme.values = s
+  }
+
+  // Gesamtkosten
+  const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten'))
+  const totalSonstige = sonstSumme?.values || emptyMonthly()
+  if (gesamtBetrieb) {
+    const g = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      g[`m${m}`] = (totalPersonal[`m${m}`] || 0) + (totalAfa[`m${m}`] || 0) + (totalSonstige[`m${m}`] || 0)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(g), gesamtBetrieb.id])
+    gesamtBetrieb.values = g
+  }
+
+  // 7. Liquidität
+  const liquid = liquidRows.rows as FPLiquiditaet[]
+  const findLiq = (label: string) => liquid.find(r => r.row_label === label)
+
+  // Computed rows
+  const liqUmsatz = findLiq('Umsatzerloese')
+  if (liqUmsatz) {
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(totalRevenue), liqUmsatz.id])
+    liqUmsatz.values = totalRevenue
+  }
+  const liqMaterial = findLiq('Materialaufwand')
+  if (liqMaterial) {
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(totalMaterial), liqMaterial.id])
+    liqMaterial.values = totalMaterial
+  }
+  const liqPersonal = findLiq('Personalkosten')
+  if (liqPersonal) {
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(totalPersonal), liqPersonal.id])
+    liqPersonal.values = totalPersonal
+  }
+  const liqSonstige = findLiq('Sonstige Kosten')
+  if (liqSonstige) {
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(totalSonstige), liqSonstige.id])
+    liqSonstige.values = totalSonstige
+  }
+  const liqInvest = findLiq('Investitionen')
+  if (liqInvest) {
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(totalInvest), liqInvest.id])
+    liqInvest.values = totalInvest
+  }
+
+  // Compute sums and rolling balance
+  const sumEin = findLiq('Summe EINZAHLUNGEN')
+  const sumAus = findLiq('Summe AUSZAHLUNGEN')
+  const uebVorInv = findLiq('UEBERSCHUSS VOR INVESTITIONEN')
+  const uebVorEnt = findLiq('UEBERSCHUSS VOR ENTNAHMEN')
+  const ueberschuss = findLiq('UEBERSCHUSS')
+  const kontostand = findLiq('Kontostand zu Beginn des Monats')
+  const liquiditaet = findLiq('LIQUIDITAET')
+
+  const einzahlungen = ['Umsatzerloese', 'Sonst. betriebl. Ertraege', 'Anzahlungen', 'Neuer Eigenkapitalzugang', 'Erhaltenes Fremdkapital']
+  const auszahlungen = ['Materialaufwand', 'Personalkosten', 'Sonstige Kosten', 'Kreditrueckzahlungen', 'Umsatzsteuer', 'Gewerbesteuer', 'Koerperschaftsteuer']
+
+  if (sumEin) {
+    const s = emptyMonthly()
+    for (const label of einzahlungen) {
+      const row = findLiq(label)
+      if (row) for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += row.values[`m${m}`] || 0
+    }
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), sumEin.id])
+    sumEin.values = s
+  }
+
+  if (sumAus) {
+    const s = emptyMonthly()
+    for (const label of auszahlungen) {
+      const row = findLiq(label)
+      if (row) for (let m = 1; m <= MONTHS; m++) s[`m${m}`] += row.values[`m${m}`] || 0
+    }
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), sumAus.id])
+    sumAus.values = s
+  }
+
+  // Überschüsse und Kontostand
+  if (uebVorInv && sumEin && sumAus) {
+    const s = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = (sumEin.values[`m${m}`] || 0) - (sumAus.values[`m${m}`] || 0)
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), uebVorInv.id])
+    uebVorInv.values = s
+  }
+
+  if (uebVorEnt && uebVorInv && liqInvest) {
+    const s = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = (uebVorInv.values[`m${m}`] || 0) - (liqInvest.values[`m${m}`] || 0)
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), uebVorEnt.id])
+    uebVorEnt.values = s
+  }
+
+  const entnahmen = findLiq('Kapitalentnahmen/Ausschuettungen')
+  if (ueberschuss && uebVorEnt && entnahmen) {
+    const s = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) s[`m${m}`] = (uebVorEnt.values[`m${m}`] || 0) - (entnahmen.values[`m${m}`] || 0)
+    await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(s), ueberschuss.id])
+    ueberschuss.values = s
+  }
+
+  // Rolling Kontostand
+  if (kontostand && liquiditaet && ueberschuss) {
+    const ks = emptyMonthly()
+    const lq = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      ks[`m${m}`] = m === 1 ? 0 : lq[`m${m - 1}`]
+      lq[`m${m}`] = 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
+  }
+
+  // 8. GuV — compute annual values
+  const guv: AnnualValues[] = []
+  const umsatzAnnual = annualSums(totalRevenue)
+  const materialAnnual = annualSums(totalMaterial)
+  const personalBruttoAnnual = annualSums(totalBrutto)
+  const personalSozialAnnual = annualSums(totalSozial)
+  const personalAnnual = annualSums(totalPersonal)
+  const afaAnnual = annualSums(totalAfa)
+  const sonstigeAnnual = annualSums(totalSonstige)
+
+  // Write GuV rows
+  const guvUpdates: { label: string; values: AnnualValues }[] = [
+    { label: 'Umsatzerloese', values: umsatzAnnual },
+    { label: 'Gesamtleistung', values: umsatzAnnual },
+    { label: 'Summe Materialaufwand', values: materialAnnual },
+    { label: 'Loehne und Gehaelter', values: personalBruttoAnnual },
+    { label: 'Soziale Abgaben', values: personalSozialAnnual },
+    { label: 'Summe Personalaufwand', values: personalAnnual },
+    { label: 'Abschreibungen', values: afaAnnual },
+    { label: 'Sonst. betriebl. Aufwendungen', values: sonstigeAnnual },
+  ]
+
+  for (const { label, values } of guvUpdates) {
+    await pool.query(
+      'UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3',
+      [JSON.stringify(values), scenarioId, label]
+    )
+  }
+
+  // EBIT
+  const ebit: AnnualValues = {}
+  for (let y = 2026; y <= 2030; y++) {
+    const k = `y${y}`
+    ebit[k] = (umsatzAnnual[k] || 0) - (materialAnnual[k] || 0) - (personalAnnual[k] || 0) - (afaAnnual[k] || 0) - (sonstigeAnnual[k] || 0)
+  }
+  await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ebit), scenarioId, 'EBIT'])
+  await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ebit), scenarioId, 'Ergebnis nach Steuern'])
+  await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ebit), scenarioId, 'Jahresueberschuss'])
+
+  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: gesamtBetrieb?.values || emptyMonthly() },
+    liquiditaet: { rows: liquid, endstand: liquiditaet?.values || emptyMonthly() },
+    guv: [ebit],
+  }
+}
+
+// Import to fix type errors
+type FPUmsatzerloese = import('./types').FPUmsatzerloese
+type FPMaterialaufwand = import('./types').FPMaterialaufwand

pitch-deck/lib/finanzplan/types.ts

@@ -0,0 +1,210 @@
+/**
+ * Finanzplan Types — mirrors the fp_* database tables.
+ * Monthly values stored as Record<string, number> with keys m1..m60.
+ * Annual values stored with keys y2026..y2030.
+ */
+
+export type MonthlyValues = Record<string, number> // m1..m60
+export type AnnualValues = Record<string, number>  // y2026..y2030
+
+export const MONTHS = 60
+export const START_YEAR = 2026
+export const END_YEAR = 2030
+export const FOUNDING_MONTH = 8 // August 2026 = m8
+
+// Month index (1-based) to year/month
+export function monthToDate(m: number): { year: number; month: number } {
+  const year = START_YEAR + Math.floor((m - 1) / 12)
+  const month = ((m - 1) % 12) + 1
+  return { year, month }
+}
+
+// Year/month to month index (1-based)
+export function dateToMonth(year: number, month: number): number {
+  return (year - START_YEAR) * 12 + month
+}
+
+export function emptyMonthly(): MonthlyValues {
+  const v: MonthlyValues = {}
+  for (let m = 1; m <= MONTHS; m++) v[`m${m}`] = 0
+  return v
+}
+
+export function sumMonthly(values: MonthlyValues, fromM: number, toM: number): number {
+  let s = 0
+  for (let m = fromM; m <= toM; m++) s += values[`m${m}`] || 0
+  return s
+}
+
+export function annualSums(values: MonthlyValues): AnnualValues {
+  const r: AnnualValues = {}
+  for (let y = START_YEAR; y <= END_YEAR; y++) {
+    const startM = dateToMonth(y, 1)
+    const endM = dateToMonth(y, 12)
+    r[`y${y}`] = sumMonthly(values, startM, endM)
+  }
+  return r
+}
+
+// --- DB row types ---
+
+export interface FPScenario {
+  id: string
+  name: string
+  description?: string
+  is_default: boolean
+}
+
+export interface FPPersonalkosten {
+  id: number
+  scenario_id: string
+  person_name: string
+  person_nr?: string
+  position?: string
+  start_date?: string
+  end_date?: string
+  brutto_monthly: number
+  annual_raise_pct: number
+  ag_sozial_pct: number
+  values_brutto: MonthlyValues
+  values_sozial: MonthlyValues
+  values_total: MonthlyValues
+  sort_order: number
+}
+
+export interface FPBetrieblicheAufwendungen {
+  id: number
+  scenario_id: string
+  category: string
+  row_label: string
+  row_index: number
+  is_editable: boolean
+  is_sum_row: boolean
+  formula_desc?: string
+  values: MonthlyValues
+  sort_order: number
+}
+
+export interface FPInvestitionen {
+  id: number
+  scenario_id: string
+  item_name: string
+  category?: string
+  purchase_amount: number
+  purchase_date?: string
+  afa_years?: number
+  afa_end_date?: string
+  values_invest: MonthlyValues
+  values_afa: MonthlyValues
+  sort_order: number
+}
+
+export interface FPLiquiditaet {
+  id: number
+  scenario_id: string
+  row_label: string
+  row_type: string
+  is_editable: boolean
+  formula_desc?: string
+  values: MonthlyValues
+  sort_order: number
+}
+
+export interface FPGuV {
+  id: number
+  scenario_id: string
+  row_label: string
+  row_index: number
+  is_sum_row: boolean
+  formula_desc?: string
+  values: AnnualValues
+  sort_order: number
+}
+
+export interface FPKunden {
+  id: number
+  scenario_id: string
+  segment_name: string
+  segment_index: number
+  row_label: string
+  row_index: number
+  percentage?: number
+  formula_type?: string
+  is_editable: boolean
+  values: MonthlyValues
+  sort_order: number
+}
+
+export interface FPUmsatzerloese {
+  id: number
+  scenario_id: string
+  section: string  // 'revenue', 'quantity', 'price'
+  row_label: string
+  row_index: number
+  is_editable: boolean
+  values: MonthlyValues
+  sort_order: number
+}
+
+export interface FPMaterialaufwand {
+  id: number
+  scenario_id: string
+  section: string  // 'cost', 'quantity', 'unit_cost'
+  row_label: string
+  row_index: number
+  is_editable: boolean
+  values: MonthlyValues
+  sort_order: number
+}
+
+// --- Compute result ---
+
+export interface FPComputeResult {
+  personalkosten: {
+    total_brutto: MonthlyValues
+    total_sozial: MonthlyValues
+    total: MonthlyValues
+    positions: FPPersonalkosten[]
+    headcount: MonthlyValues
+  }
+  investitionen: {
+    total_invest: MonthlyValues
+    total_afa: MonthlyValues
+    items: FPInvestitionen[]
+  }
+  umsatzerloese: {
+    total: MonthlyValues
+  }
+  materialaufwand: {
+    total: MonthlyValues
+  }
+  betriebliche: {
+    total_sonstige: MonthlyValues
+    total_gesamt: MonthlyValues
+  }
+  liquiditaet: {
+    rows: FPLiquiditaet[]
+    endstand: MonthlyValues
+  }
+  guv: AnnualValues[]
+}
+
+export interface SheetMeta {
+  name: string
+  label_de: string
+  label_en: string
+  rows: number
+  editable_rows: number
+}
+
+export const SHEET_LIST: SheetMeta[] = [
+  { name: 'kunden', label_de: 'Kunden', label_en: 'Customers', rows: 0, editable_rows: 0 },
+  { name: 'umsatzerloese', label_de: 'Umsatzerloese', label_en: 'Revenue', rows: 0, editable_rows: 0 },
+  { name: 'materialaufwand', label_de: 'Materialaufwand', label_en: 'Material Costs', rows: 0, editable_rows: 0 },
+  { name: 'personalkosten', label_de: 'Personalkosten', label_en: 'Personnel', rows: 0, editable_rows: 0 },
+  { name: 'betriebliche', label_de: 'Betriebliche Aufwendungen', label_en: 'Operating Expenses', rows: 0, editable_rows: 0 },
+  { name: 'investitionen', label_de: 'Investitionen', label_en: 'Investments', rows: 0, editable_rows: 0 },
+  { name: 'sonst_ertraege', label_de: 'Sonst. Ertraege', label_en: 'Other Income', rows: 0, editable_rows: 0 },
+  { name: 'liquiditaet', label_de: 'Liquiditaet', label_en: 'Cash Flow', rows: 0, editable_rows: 0 },
+  { name: 'guv', label_de: 'GuV', label_en: 'P&L', rows: 0, editable_rows: 0 },
+]

pitch-deck/lib/i18n.ts

@@ -31,6 +31,7 @@ const translations = {
       'Anhang: Engineering',
       'Anhang: KI-Pipeline',
       'Anhang: SDK Demo',
+      'Anhang: Finanzplan',
     ],
     executiveSummary: {
       title: 'Executive Summary',
@@ -321,6 +322,7 @@ const translations = {
       'Appendix: Engineering',
       'Appendix: AI Pipeline',
       'Appendix: SDK Demo',
+      'Appendix: Financial Plan',
     ],
     executiveSummary: {
       title: 'Executive Summary',

pitch-deck/lib/slide-order.ts

@@ -24,6 +24,7 @@ export const SLIDE_ORDER: SlideId[] = [
   'annex-engineering',
   'annex-aipipeline',
   'annex-sdk-demo',
+  'annex-finanzplan',
 ]
 
 export const TOTAL_SLIDES = SLIDE_ORDER.length

pitch-deck/lib/types.ts

@@ -224,3 +224,4 @@ export type SlideId =
   | 'annex-engineering'
   | 'annex-aipipeline'
   | 'annex-sdk-demo'
+  | 'annex-finanzplan'