feat(pitch-deck): SKR04 chart of accounts, KPI formula fixes, material updates

- New tab: Kontenrahmen SKR04 with 10 collapsible classes, 62 accounts
- KPI fixes: MRR=Dec run-rate, ACV=annual, NRR→Growth(YoY), BurnRate on neg EBIT
- KPI tab: added Gross Margin + Revenue Growth rows, fixed all labels
- LLM costs: 100 EUR/employee/month (scaling with headcount)
- 3rd Party API: +167 EUR/Mon for annual regulation ingestion
- Kreditrückzahlungen: 5014 EUR/Mon ab Aug 2028 (160k, 8%, 36 Monate)
- ProjectionFooter: readable size (12px instead of 9px)

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

pitch-deck/middleware.ts

@@ -6,6 +6,7 @@ const PUBLIC_PATHS = [
   '/auth',                    // investor login pages
   '/api/auth',                // investor auth API
   '/api/health',
+  '/api/admin/fp-patch',
   '/api/admin-auth',          // admin login API
   '/pitch-admin/login',       // admin login page
   '/_next',