fix: Liquidität Kontostand + ganzzahlig + Jahresspalte

- Kontostand/LIQUIDITAET: Jahresspalte zeigt Dez-Wert (nicht Summe)
- Alle Werte ganzzahlig (keine Nachkommastellen)
- Engine: Brutto, Sozial, AfA, Material alles Math.round()
- formatCell: immer maximumFractionDigits: 0
- GuV: Jahreswerte gerundet

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

pitch-deck/components/slides/FinanzplanSlide.tsx

@@ -53,8 +53,7 @@ function getValues(row: SheetRow): Record<string, number> {
 function formatCell(v: number | undefined): string {
   if (v === undefined || v === null) return ''
   if (v === 0) return '—'
-  if (Math.abs(v) >= 1000) return v.toLocaleString('de-DE', { maximumFractionDigits: 0 })
+  return Math.round(v).toLocaleString('de-DE', { maximumFractionDigits: 0 })
-  return v.toLocaleString('de-DE', { maximumFractionDigits: 2 })
 }
 
 export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
@@ -199,7 +198,7 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
                       const v = values[`y${y}`] || 0
                       return (
                         <td key={y} className={`text-right py-1.5 px-3 ${v < 0 ? 'text-red-400' : v > 0 ? (isSumRow ? 'text-white/80' : 'text-white/50') : 'text-white/15'} ${isSumRow ? 'font-bold' : ''}`}>
-                          {v === 0 ? '—' : v.toLocaleString('de-DE', { maximumFractionDigits: 0 })}
+                          {v === 0 ? '—' : Math.round(v).toLocaleString('de-DE', { maximumFractionDigits: 0 })}
                         </td>
                       )
                     })}
@@ -232,10 +231,17 @@ export default function FinanzplanSlide({ lang }: FinanzplanSlideProps) {
                 const label = getLabel(row)
                 const isSumRow = row.is_sum_row || label.includes('GESAMT') || label.includes('Summe') || label.includes('UEBERSCHUSS') || label.includes('LIQUIDITAET')
                 const isEditable = row.is_editable
+                // Balance rows show Dec value, flow rows show annual sum
+                const isBalanceRow = label.includes('Kontostand') || label === 'LIQUIDITAET'
 
-                // Annual sum for visible year
                 let annual = 0
-                for (let m = monthStart; m <= monthEnd; m++) annual += values[`m${m}`] || 0
+                if (isBalanceRow) {
+                  // Point-in-time: show last month (December) value
+                  annual = values[`m${monthEnd}`] || 0
+                } else {
+                  // Flow: sum all 12 months
+                  for (let m = monthStart; m <= monthEnd; m++) annual += values[`m${m}`] || 0
+                }
 
                 return (
                   <tr

pitch-deck/lib/finanzplan/engine.ts

@@ -39,10 +39,10 @@ export function computePersonalkosten(positions: FPPersonalkosten[]): FPPersonal
       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
+      const monthlyBrutto = Math.round(p.brutto_monthly * raise)
 
       brutto[`m${m}`] = monthlyBrutto
-      sozial[`m${m}`] = Math.round(monthlyBrutto * (p.ag_sozial_pct || 20.425) / 100 * 100) / 100
+      sozial[`m${m}`] = Math.round(monthlyBrutto * (p.ag_sozial_pct || 20.425) / 100)
       total[`m${m}`] = brutto[`m${m}`] + sozial[`m${m}`]
     }
 
@@ -67,7 +67,7 @@ export function computeInvestitionen(items: FPInvestitionen[]): FPInvestitionen[
     // 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
+      const monthlyAfa = Math.round(item.purchase_amount / afaMonths)
       for (let m = purchaseM; m < purchaseM + afaMonths && m <= MONTHS; m++) {
         if (m >= 1) afa[`m${m}`] = monthlyAfa
       }
@@ -170,7 +170,7 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     if (qty && price) {
       for (let m = 1; m <= MONTHS; m++) {
         const v = (qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0)
-        rev.values[`m${m}`] = Math.round(v * 100) / 100
+        rev.values[`m${m}`] = Math.round(v)
         totalRevenue[`m${m}`] += rev.values[`m${m}`]
       }
       await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(rev.values), rev.id])
@@ -194,7 +194,7 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     if (uc && qty) {
       for (let m = 1; m <= MONTHS; m++) {
         const v = (qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0)
-        cost.values[`m${m}`] = Math.round(v * 100) / 100
+        cost.values[`m${m}`] = Math.round(v)
         totalMaterial[`m${m}`] += cost.values[`m${m}`]
       }
       await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(cost.values), cost.id])