fix(pitch-deck): all financial slides now read from fp_* tables via useFpKPIs

New shared hook: useFpKPIs — loads annual KPIs from fp_guv/liquiditaet/personal/kunden.
Replaces useFinancialModel (simplified model) for KPI display on all slides.

Slides updated:
- CompetitionSlide: "110 Gesetze" → "380+ Regularien & Normen"
- BusinessModelSlide: ACV + Gross Margin from fp_* (was useFinancialModel)
- ExecutiveSummarySlide: Unternehmensentwicklung from fp_* (was useFinancialModel)
- FinancialsSlide: KPI cards from fp_* (ARR, Customers, Break-Even, EBIT 2030)

All slides now show consistent numbers from the same source of truth (fp_* tables).

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

pitch-deck/lib/hooks/useFpKPIs.ts

@@ -0,0 +1,90 @@
+'use client'
+
+import { useState, useEffect } from 'react'
+
+export interface FpAnnualKPIs {
+  revenue: number
+  ebit: number
+  personal: number
+  netIncome: number
+  steuern: number
+  liquiditaet: number
+  customers: number
+  headcount: number
+  mrr: number
+  arr: number
+  arpu: number
+  revPerEmp: number
+  ebitMargin: number
+  grossMargin: number
+}
+
+interface SheetRow {
+  row_label?: string
+  values?: Record<string, number>
+  values_total?: Record<string, number>
+}
+
+/**
+ * Loads annual KPIs directly from fp_* tables (source of truth).
+ * Returns a map of year keys (y2026-y2030) to KPI objects.
+ */
+export function useFpKPIs(isWandeldarlehen?: boolean) {
+  const [kpis, setKpis] = useState<Record<string, FpAnnualKPIs>>({})
+  const [loading, setLoading] = useState(true)
+
+  useEffect(() => {
+    async function load() {
+      try {
+        const param = isWandeldarlehen ? '?scenarioId=c0000000-0000-0000-0000-000000000200' : ''
+        const [guvRes, liqRes, persRes, kundenRes] = await Promise.all([
+          fetch(`/api/finanzplan/guv${param}`, { cache: 'no-store' }),
+          fetch(`/api/finanzplan/liquiditaet${param}`, { cache: 'no-store' }),
+          fetch(`/api/finanzplan/personalkosten${param}`, { cache: 'no-store' }),
+          fetch(`/api/finanzplan/kunden${param}`, { cache: 'no-store' }),
+        ])
+        const [guv, liq, pers, kunden] = await Promise.all([guvRes.json(), liqRes.json(), persRes.json(), kundenRes.json()])
+
+        const guvRows: SheetRow[] = guv.rows || []
+        const liqRows: SheetRow[] = liq.rows || []
+        const persRows: SheetRow[] = pers.rows || []
+        const kundenRows: SheetRow[] = kunden.rows || []
+
+        const findGuv = (label: string) => guvRows.find(r => (r.row_label || '').includes(label))
+        const findLiq = (label: string) => liqRows.find(r => (r.row_label || '').includes(label))
+        const kundenGesamt = kundenRows.find(r => r.row_label === 'Bestandskunden gesamt')
+
+        const result: Record<string, FpAnnualKPIs> = {}
+
+        for (const y of [2026, 2027, 2028, 2029, 2030]) {
+          const yk = `y${y}`
+          const mk = `m${(y - 2026) * 12 + 12}` // December
+
+          const revenue = findGuv('Umsatzerlöse')?.values?.[yk] || 0
+          const ebit = findGuv('EBIT')?.values?.[yk] || 0
+          const personal = findGuv('Summe Personalaufwand')?.values?.[yk] || 0
+          const netIncome = findGuv('Jahresüberschuss')?.values?.[yk] || findGuv('Jahresueber')?.values?.[yk] || 0
+          const steuern = findGuv('Steuern gesamt')?.values?.[yk] || 0
+          const liquiditaet = findLiq('LIQUIDIT')?.values?.[mk] || findLiq('LIQUIDITAET')?.values?.[mk] || 0
+          const customers = kundenGesamt?.values?.[mk] || 0
+          const headcount = persRows.filter(r => ((r.values_total || r.values)?.[mk] || 0) > 0).length
+          const mrr = revenue > 0 ? Math.round(revenue / 12) : 0
+          const arr = mrr * 12
+          const arpu = customers > 0 ? Math.round(mrr / customers) : 0
+          const revPerEmp = headcount > 0 ? Math.round(revenue / headcount) : 0
+          const ebitMargin = revenue > 0 ? Math.round((ebit / revenue) * 100) : 0
+          const grossMargin = revenue > 0 ? Math.round(((revenue - (findGuv('Summe Materialaufwand')?.values?.[yk] || 0)) / revenue) * 100) : 0
+
+          result[yk] = { revenue, ebit, personal, netIncome, steuern, liquiditaet, customers, headcount, mrr, arr, arpu, revPerEmp, ebitMargin, grossMargin }
+        }
+
+        setKpis(result)
+      } catch { /* ignore */ }
+      setLoading(false)
+    }
+    load()
+  }, [isWandeldarlehen])
+
+  const last = kpis.y2030
+  return { kpis, loading, last }
+}