feat(pitch-deck): formula engine + tooltips for betriebliche Aufwendungen

Engine formulas added:
- Berufsgenossenschaft (F): 2.77% of total brutto payroll (VBG IT rate)
- Internet/Mobilfunk (F): Headcount × 50 EUR/Mon
- Allgemeine Marketingkosten (F): 10% of monthly revenue

UI: Hover tooltips on all (F) and computed rows showing the formula.
SUMME matcher updated for renamed "SUMME Betriebliche Aufwendungen".

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

pitch-deck/components/slides/FinanzplanSlide.tsx

@@ -51,6 +51,34 @@ function getLabel(row: SheetRow): string {
   return row.row_label || row.person_name || row.item_name || '—'
 }
 
+const FORMULA_TOOLTIPS: Record<string, string> = {
+  'Fort-/Weiterbildungskosten (F)': 'Mitarbeiter (ohne Gründer) × 500 EUR/Mon',
+  'Fahrzeugkosten (F)': 'Mitarbeiter (ohne Gründer) × 400 EUR/Mon',
+  'KFZ-Steuern (F)': 'Mitarbeiter (ohne Gründer) × 50 EUR/Mon',
+  'KFZ-Versicherung (F)': 'Mitarbeiter (ohne Gründer) × 500 EUR/Mon',
+  'Reisekosten (F)': 'Headcount gesamt × 100 EUR/Mon',
+  'Bewirtungskosten (F)': 'Enterprise-Kunden × 200 EUR/Mon',
+  'Internet/Mobilfunk (F)': 'Headcount gesamt × 50 EUR/Mon',
+  'Serverkosten Cloud (F)': 'Bestandskunden × 100 EUR + 500 EUR Basis',
+  'Berufsgenossenschaft (F)': '2,77% der Brutto-Lohnsumme (VBG IT)',
+  'Allgemeine Marketingkosten (F)': '10% vom Monatsumsatz',
+  'Personalkosten': 'Summe aus Tab Personalkosten',
+  'Abschreibungen': 'Summe AfA aus Tab Investitionen',
+}
+
+function LabelWithTooltip({ label }: { label: string }) {
+  const tooltip = FORMULA_TOOLTIPS[label]
+  if (!tooltip) return <span>{label}</span>
+  return (
+    <span className="group relative cursor-help">
+      {label}
+      <span className="invisible group-hover:visible absolute left-0 top-full mt-1 z-50 bg-slate-800 border border-white/10 text-[9px] text-white/70 px-2 py-1 rounded shadow-lg whitespace-nowrap">
+        {tooltip}
+      </span>
+    </span>
+  )
+}
+
 function getValues(row: SheetRow): Record<string, number> {
   return row.values || row.values_total || row.values_brutto || {}
 }
@@ -394,7 +422,7 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId
                 return (
                   <tr key={row.id} className={`border-b border-white/[0.03] ${isSumRow ? 'bg-white/[0.03]' : ''} hover:bg-white/[0.02]`}>
                     <td className={`py-1.5 px-2 sticky left-0 bg-slate-900/90 backdrop-blur ${isSumRow ? 'font-bold text-white/80' : 'text-white/60'}`}>
-                      {label}
+                      <LabelWithTooltip label={label} />
                     </td>
                     {[2026, 2027, 2028, 2029, 2030].map(y => {
                       const v = values[`y${y}`] || 0
@@ -453,7 +481,7 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId
                     <td className={`py-1 px-2 sticky left-0 bg-slate-900/90 backdrop-blur ${isSumRow ? 'font-bold text-white/80' : 'text-white/60'}`}>
                       <div className="flex items-center gap-1">
                         {isEditable && <span className="w-1 h-1 rounded-full bg-indigo-400 flex-shrink-0" />}
-                        <span className="truncate">{label}</span>
+                        <span className="truncate"><LabelWithTooltip label={label} /></span>
                         {row.position && <span className="text-white/50 ml-1">({row.position})</span>}
                         {row.section && <span className="text-white/50 ml-1">[{row.section}]</span>}
                       </div>

pitch-deck/lib/finanzplan/engine.ts

@@ -237,6 +237,7 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     { label: 'KFZ-Versicherung (F)', perUnit: 500, source: hcWithoutFounders },
     { label: 'Reisekosten (F)', perUnit: 100, source: headcount },
     { label: 'Bewirtungskosten (F)', perUnit: 200, source: enterpriseKunden },
+    { label: 'Internet/Mobilfunk (F)', perUnit: 50, source: headcount },
   ]
 
   for (const fr of formulaRows) {
@@ -251,6 +252,28 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     }
   }
 
+  // Berufsgenossenschaft: 2.77% of total brutto payroll
+  const bgRow = betrieb.find(r => r.row_label.includes('Berufsgenossenschaft'))
+  if (bgRow) {
+    const computed = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      computed[`m${m}`] = Math.round((totalBrutto[`m${m}`] || 0) * 0.0277)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), bgRow.id])
+    bgRow.values = computed
+  }
+
+  // Allgemeine Marketingkosten: 10% of revenue
+  const marketingRow = betrieb.find(r => r.row_label.includes('Allgemeine Marketingkosten'))
+  if (marketingRow) {
+    const computed = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      computed[`m${m}`] = Math.round((totalRevenue[`m${m}`] || 0) * 0.10)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), marketingRow.id])
+    marketingRow.values = computed
+  }
+
   // Serverkosten: Bestandskunden * 100 + 500 Basis
   const totalKunden = emptyMonthly()
   for (const row of kundenRows.rows) {