ADD: added einnahmen, ausgaben and bilanz

.react-router/types/+routes.ts

@@ -73,12 +73,30 @@ type Pages = {
       "id": string;
     };
   };
+  "/companies/:id/bilanzen": {
+    params: {
+      "id": string;
+    };
+  };
+  "/companies/:id/ausgaben": {
+    params: {
+      "id": string;
+    };
+  };
+  "/companies/:id/einnahmen": {
+    params: {
+      "id": string;
+    };
+  };
   "/archiv": {
     params: {};
   };
   "/settings/password": {
     params: {};
   };
+  "/admin/mandanten": {
+    params: {};
+  };
   "/admin/users": {
     params: {};
   };
@@ -148,12 +166,31 @@ type Pages = {
   "/api/reports": {
     params: {};
   };
+  "/api/bilanzen": {
+    params: {};
+  };
+  "/api/ausgaben": {
+    params: {};
+  };
+  "/api/ausgaben/:id": {
+    params: {
+      "id": string;
+    };
+  };
+  "/api/einnahmen": {
+    params: {};
+  };
+  "/api/einnahmen/:id": {
+    params: {
+      "id": string;
+    };
+  };
 };
 
 type RouteFiles = {
   "root.tsx": {
     id: "root";
-    page: "/" | "/login" | "/logout" | "/companies" | "/companies/new" | "/companies/:id" | "/companies/:id/edit" | "/companies/:id/customers" | "/companies/:id/leistungen" | "/companies/:id/invoices" | "/companies/:id/invoices/new" | "/companies/:id/invoices/:invoiceId" | "/companies/:id/invoices/:invoiceId/edit" | "/companies/:id/reports" | "/archiv" | "/settings/password" | "/admin/users" | "/admin/users/new" | "/admin/users/:id" | "/admin/logs" | "/api/companies" | "/api/companies/:id" | "/api/companies/:id/customers" | "/api/companies/:id/invoices" | "/api/customers" | "/api/customers/:id" | "/api/services" | "/api/services/:id" | "/api/invoices" | "/api/invoices/:id" | "/api/invoices/:id/pdf" | "/api/invoices/:id/xml" | "/api/reports";
+    page: "/" | "/login" | "/logout" | "/companies" | "/companies/new" | "/companies/:id" | "/companies/:id/edit" | "/companies/:id/customers" | "/companies/:id/leistungen" | "/companies/:id/invoices" | "/companies/:id/invoices/new" | "/companies/:id/invoices/:invoiceId" | "/companies/:id/invoices/:invoiceId/edit" | "/companies/:id/reports" | "/companies/:id/bilanzen" | "/companies/:id/ausgaben" | "/companies/:id/einnahmen" | "/archiv" | "/settings/password" | "/admin/mandanten" | "/admin/users" | "/admin/users/new" | "/admin/users/:id" | "/admin/logs" | "/api/companies" | "/api/companies/:id" | "/api/companies/:id/customers" | "/api/companies/:id/invoices" | "/api/customers" | "/api/customers/:id" | "/api/services" | "/api/services/:id" | "/api/invoices" | "/api/invoices/:id" | "/api/invoices/:id/pdf" | "/api/invoices/:id/xml" | "/api/reports" | "/api/bilanzen" | "/api/ausgaben" | "/api/ausgaben/:id" | "/api/einnahmen" | "/api/einnahmen/:id";
   };
   "routes/login.tsx": {
     id: "routes/login";
@@ -165,7 +202,7 @@ type RouteFiles = {
   };
   "routes/dashboard-layout.tsx": {
     id: "routes/dashboard-layout";
-    page: "/" | "/companies" | "/companies/new" | "/companies/:id" | "/companies/:id/edit" | "/companies/:id/customers" | "/companies/:id/leistungen" | "/companies/:id/invoices" | "/companies/:id/invoices/new" | "/companies/:id/invoices/:invoiceId" | "/companies/:id/invoices/:invoiceId/edit" | "/companies/:id/reports" | "/archiv" | "/settings/password";
+    page: "/" | "/companies" | "/companies/new" | "/companies/:id" | "/companies/:id/edit" | "/companies/:id/customers" | "/companies/:id/leistungen" | "/companies/:id/invoices" | "/companies/:id/invoices/new" | "/companies/:id/invoices/:invoiceId" | "/companies/:id/invoices/:invoiceId/edit" | "/companies/:id/reports" | "/companies/:id/bilanzen" | "/companies/:id/ausgaben" | "/companies/:id/einnahmen" | "/archiv" | "/settings/password";
   };
   "routes/home.tsx": {
     id: "routes/home";
@@ -215,6 +252,18 @@ type RouteFiles = {
     id: "routes/companies.$id.reports";
     page: "/companies/:id/reports";
   };
+  "routes/companies.$id.bilanzen.tsx": {
+    id: "routes/companies.$id.bilanzen";
+    page: "/companies/:id/bilanzen";
+  };
+  "routes/companies.$id.ausgaben.tsx": {
+    id: "routes/companies.$id.ausgaben";
+    page: "/companies/:id/ausgaben";
+  };
+  "routes/companies.$id.einnahmen.tsx": {
+    id: "routes/companies.$id.einnahmen";
+    page: "/companies/:id/einnahmen";
+  };
   "routes/archiv.tsx": {
     id: "routes/archiv";
     page: "/archiv";
@@ -225,7 +274,11 @@ type RouteFiles = {
   };
   "routes/admin-layout.tsx": {
     id: "routes/admin-layout";
-    page: "/admin/users" | "/admin/users/new" | "/admin/users/:id" | "/admin/logs";
+    page: "/admin/mandanten" | "/admin/users" | "/admin/users/new" | "/admin/users/:id" | "/admin/logs";
+  };
+  "routes/admin.mandanten.tsx": {
+    id: "routes/admin.mandanten";
+    page: "/admin/mandanten";
   };
   "routes/admin.users.tsx": {
     id: "routes/admin.users";
@@ -295,6 +348,26 @@ type RouteFiles = {
     id: "routes/api.reports";
     page: "/api/reports";
   };
+  "routes/api.bilanzen.ts": {
+    id: "routes/api.bilanzen";
+    page: "/api/bilanzen";
+  };
+  "routes/api.ausgaben.ts": {
+    id: "routes/api.ausgaben";
+    page: "/api/ausgaben";
+  };
+  "routes/api.ausgaben.$id.ts": {
+    id: "routes/api.ausgaben.$id";
+    page: "/api/ausgaben/:id";
+  };
+  "routes/api.einnahmen.ts": {
+    id: "routes/api.einnahmen";
+    page: "/api/einnahmen";
+  };
+  "routes/api.einnahmen.$id.ts": {
+    id: "routes/api.einnahmen.$id";
+    page: "/api/einnahmen/:id";
+  };
 };
 
 type RouteModules = {
@@ -314,9 +387,13 @@ type RouteModules = {
   "routes/companies.$id.invoices.$invoiceId": typeof import("./app/routes/companies.$id.invoices.$invoiceId.tsx");
   "routes/companies.$id.invoices.$invoiceId.edit": typeof import("./app/routes/companies.$id.invoices.$invoiceId.edit.tsx");
   "routes/companies.$id.reports": typeof import("./app/routes/companies.$id.reports.tsx");
+  "routes/companies.$id.bilanzen": typeof import("./app/routes/companies.$id.bilanzen.tsx");
+  "routes/companies.$id.ausgaben": typeof import("./app/routes/companies.$id.ausgaben.tsx");
+  "routes/companies.$id.einnahmen": typeof import("./app/routes/companies.$id.einnahmen.tsx");
   "routes/archiv": typeof import("./app/routes/archiv.tsx");
   "routes/settings.password": typeof import("./app/routes/settings.password.tsx");
   "routes/admin-layout": typeof import("./app/routes/admin-layout.tsx");
+  "routes/admin.mandanten": typeof import("./app/routes/admin.mandanten.tsx");
   "routes/admin.users": typeof import("./app/routes/admin.users.tsx");
   "routes/admin.users.new": typeof import("./app/routes/admin.users.new.tsx");
   "routes/admin.users.$id": typeof import("./app/routes/admin.users.$id.tsx");
@@ -334,4 +411,9 @@ type RouteModules = {
   "routes/api.invoices.$id.pdf": typeof import("./app/routes/api.invoices.$id.pdf.ts");
   "routes/api.invoices.$id.xml": typeof import("./app/routes/api.invoices.$id.xml.ts");
   "routes/api.reports": typeof import("./app/routes/api.reports.ts");
+  "routes/api.bilanzen": typeof import("./app/routes/api.bilanzen.ts");
+  "routes/api.ausgaben": typeof import("./app/routes/api.ausgaben.ts");
+  "routes/api.ausgaben.$id": typeof import("./app/routes/api.ausgaben.$id.ts");
+  "routes/api.einnahmen": typeof import("./app/routes/api.einnahmen.ts");
+  "routes/api.einnahmen.$id": typeof import("./app/routes/api.einnahmen.$id.ts");
 };

.react-router/types/app/routes/+types/admin.mandanten.ts

@@ -0,0 +1,65 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../admin.mandanten.js")
+
+type Info = GetInfo<{
+  file: "routes/admin.mandanten.tsx",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/admin-layout";
+  module: typeof import("../admin-layout.js");
+}, {
+  id: "routes/admin.mandanten";
+  module: typeof import("../admin.mandanten.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/api.ausgaben.$id.ts

@@ -0,0 +1,62 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../api.ausgaben.$id.js")
+
+type Info = GetInfo<{
+  file: "routes/api.ausgaben.$id.ts",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/api.ausgaben.$id";
+  module: typeof import("../api.ausgaben.$id.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/api.ausgaben.ts

@@ -0,0 +1,62 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../api.ausgaben.js")
+
+type Info = GetInfo<{
+  file: "routes/api.ausgaben.ts",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/api.ausgaben";
+  module: typeof import("../api.ausgaben.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/api.bilanzen.ts

@@ -0,0 +1,62 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../api.bilanzen.js")
+
+type Info = GetInfo<{
+  file: "routes/api.bilanzen.ts",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/api.bilanzen";
+  module: typeof import("../api.bilanzen.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/api.einnahmen.$id.ts

@@ -0,0 +1,62 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../api.einnahmen.$id.js")
+
+type Info = GetInfo<{
+  file: "routes/api.einnahmen.$id.ts",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/api.einnahmen.$id";
+  module: typeof import("../api.einnahmen.$id.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/api.einnahmen.ts

@@ -0,0 +1,62 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../api.einnahmen.js")
+
+type Info = GetInfo<{
+  file: "routes/api.einnahmen.ts",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/api.einnahmen";
+  module: typeof import("../api.einnahmen.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/companies.$id.ausgaben.ts

@@ -0,0 +1,65 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../companies.$id.ausgaben.js")
+
+type Info = GetInfo<{
+  file: "routes/companies.$id.ausgaben.tsx",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/dashboard-layout";
+  module: typeof import("../dashboard-layout.js");
+}, {
+  id: "routes/companies.$id.ausgaben";
+  module: typeof import("../companies.$id.ausgaben.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/companies.$id.bilanzen.ts

@@ -0,0 +1,65 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../companies.$id.bilanzen.js")
+
+type Info = GetInfo<{
+  file: "routes/companies.$id.bilanzen.tsx",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/dashboard-layout";
+  module: typeof import("../dashboard-layout.js");
+}, {
+  id: "routes/companies.$id.bilanzen";
+  module: typeof import("../companies.$id.bilanzen.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

.react-router/types/app/routes/+types/companies.$id.einnahmen.ts

@@ -0,0 +1,65 @@
+// Generated by React Router
+
+import type { GetInfo, GetAnnotations } from "react-router/internal";
+
+type Module = typeof import("../companies.$id.einnahmen.js")
+
+type Info = GetInfo<{
+  file: "routes/companies.$id.einnahmen.tsx",
+  module: Module
+}>
+
+type Matches = [{
+  id: "root";
+  module: typeof import("../../root.js");
+}, {
+  id: "routes/dashboard-layout";
+  module: typeof import("../dashboard-layout.js");
+}, {
+  id: "routes/companies.$id.einnahmen";
+  module: typeof import("../companies.$id.einnahmen.js");
+}];
+
+type Annotations = GetAnnotations<Info & { module: Module, matches: Matches }, false>;
+
+export namespace Route {
+  // links
+  export type LinkDescriptors = Annotations["LinkDescriptors"];
+  export type LinksFunction = Annotations["LinksFunction"];
+
+  // meta
+  export type MetaArgs = Annotations["MetaArgs"];
+  export type MetaDescriptors = Annotations["MetaDescriptors"];
+  export type MetaFunction = Annotations["MetaFunction"];
+
+  // headers
+  export type HeadersArgs = Annotations["HeadersArgs"];
+  export type HeadersFunction = Annotations["HeadersFunction"];
+
+  // middleware
+  export type MiddlewareFunction = Annotations["MiddlewareFunction"];
+
+  // clientMiddleware
+  export type ClientMiddlewareFunction = Annotations["ClientMiddlewareFunction"];
+
+  // loader
+  export type LoaderArgs = Annotations["LoaderArgs"];
+
+  // clientLoader
+  export type ClientLoaderArgs = Annotations["ClientLoaderArgs"];
+
+  // action
+  export type ActionArgs = Annotations["ActionArgs"];
+
+  // clientAction
+  export type ClientActionArgs = Annotations["ClientActionArgs"];
+
+  // HydrateFallback
+  export type HydrateFallbackProps = Annotations["HydrateFallbackProps"];
+
+  // Component
+  export type ComponentProps = Annotations["ComponentProps"];
+
+  // ErrorBoundary
+  export type ErrorBoundaryProps = Annotations["ErrorBoundaryProps"];
+}

app/app.css

@@ -1,5 +1,15 @@
 @import "tailwindcss";
 
+/* Pfeile bei number-inputs ausblenden */
+input[type="number"]::-webkit-inner-spin-button,
+input[type="number"]::-webkit-outer-spin-button {
+  -webkit-appearance: none;
+  margin: 0;
+}
+input[type="number"] {
+  -moz-appearance: textfield;
+}
+
 :root {
   --background: #f8fafc;
   --foreground: #0f172a;

app/lib/afa.ts

@@ -0,0 +1,67 @@
+/**
+ * Lineare Abschreibung (AfA) nach §7 EStG
+ * Alle Geldwerte in Euro, 2 Dezimalstellen.
+ */
+
+export interface AnlagegutRaw {
+  anschaffungskosten: number;
+  nutzungsdauerJahre: number;
+  restwert: number;
+  anschaffungsdatum: string; // ISO-Datumsstring
+  aktiv: boolean;
+}
+
+/** Volle Jahres-AfA */
+export function jahresAfa(ak: number, restwert: number, nd: number): number {
+  return Math.round(((ak - restwert) / nd) * 100) / 100;
+}
+
+/** Pro-rata AfA im Anschaffungsjahr: verbleibende Monate (inkl. Anschaffungsmonat) / 12 */
+export function erwerbsjahrAfa(ak: number, restwert: number, nd: number, datum: Date): number {
+  const verbleibendeMonathe = 12 - datum.getMonth(); // getMonth() = 0-basiert, Jan=0
+  return Math.round((jahresAfa(ak, restwert, nd) * verbleibendeMonathe) / 12 * 100) / 100;
+}
+
+/** AfA für ein bestimmtes Kalenderjahr (0 wenn nicht erworben oder vollständig abgeschrieben) */
+export function afaFuerJahr(asset: AnlagegutRaw, year: number): number {
+  const acqDate = new Date(asset.anschaffungsdatum);
+  const acqYear = acqDate.getFullYear();
+  const lastDepYear = acqYear + asset.nutzungsdauerJahre - 1;
+
+  if (year < acqYear || year > lastDepYear) return 0;
+
+  const ak = asset.anschaffungskosten;
+  const rv = asset.restwert;
+  const nd = asset.nutzungsdauerJahre;
+
+  return year === acqYear
+    ? erwerbsjahrAfa(ak, rv, nd, acqDate)
+    : jahresAfa(ak, rv, nd);
+}
+
+/** Kumulierte AfA vom Anschaffungsjahr bis inkl. gegebenem Jahr */
+export function kumulierteAfa(asset: AnlagegutRaw, bisJahr: number): number {
+  const acqYear = new Date(asset.anschaffungsdatum).getFullYear();
+  let total = 0;
+  for (let y = acqYear; y <= bisJahr; y++) {
+    total += afaFuerJahr(asset, y);
+  }
+  return Math.round(total * 100) / 100;
+}
+
+/** Buchwert zum 31.12. des gegebenen Jahres (Minimum: Restwert) */
+export function buchwert(asset: AnlagegutRaw, year: number): number {
+  const acqYear = new Date(asset.anschaffungsdatum).getFullYear();
+  if (year < acqYear) return asset.anschaffungskosten;
+  const bw = asset.anschaffungskosten - kumulierteAfa(asset, year);
+  return Math.max(Math.round(bw * 100) / 100, asset.restwert);
+}
+
+/** Anzeige-Status eines Anlageguts */
+export function assetStatus(asset: AnlagegutRaw, currentYear: number): "aktiv" | "vollständig abgeschrieben" | "inaktiv" {
+  if (!asset.aktiv) return "inaktiv";
+  const acqYear = new Date(asset.anschaffungsdatum).getFullYear();
+  const lastDepYear = acqYear + asset.nutzungsdauerJahre - 1;
+  if (currentYear > lastDepYear) return "vollständig abgeschrieben";
+  return "aktiv";
+}

app/lib/ausgaben.ts

@@ -0,0 +1,41 @@
+export const AUSGABE_KATEGORIEN = [
+  "WAREN_ROHSTOFFE",
+  "GERINGWERTIGE_WIRTSCHAFTSGUETER",
+  "ABSCHREIBUNGEN",
+  "MIETE",
+  "STROM_WASSER",
+  "TELEKOMMUNIKATION",
+  "FORTBILDUNG_MESSEN",
+  "BEITRAEGE",
+  "VERSICHERUNGEN",
+  "WERBEKOSTEN",
+  "ZINSEN",
+  "REISEKOSTEN",
+  "REPARATUREN_INSTANDHALTUNG",
+  "BUEROBEDARF",
+  "REPRAESENTATIONSKOSTEN",
+  "SONSTIGER_BETRIEBSBEDARF",
+  "NEBENKOSTEN_GELDVERKEHR",
+] as const;
+
+export type AusgabeKategorieKey = typeof AUSGABE_KATEGORIEN[number];
+
+export const KATEGORIE_LABELS: Record<AusgabeKategorieKey, string> = {
+  WAREN_ROHSTOFFE: "Waren, Rohstoffe, Hilfsstoffe",
+  GERINGWERTIGE_WIRTSCHAFTSGUETER: "Geringwertige Wirtschaftsgüter",
+  ABSCHREIBUNGEN: "Abschreibungen",
+  MIETE: "Miete",
+  STROM_WASSER: "Strom, Wasser",
+  TELEKOMMUNIKATION: "Telekommunikationskosten",
+  FORTBILDUNG_MESSEN: "Fortbildungskosten/Messen",
+  BEITRAEGE: "Beiträge",
+  VERSICHERUNGEN: "Versicherungen",
+  WERBEKOSTEN: "Werbekosten",
+  ZINSEN: "Zinsen",
+  REISEKOSTEN: "Reisekosten",
+  REPARATUREN_INSTANDHALTUNG: "Reparaturen / Instandhaltung",
+  BUEROBEDARF: "Bürobedarf",
+  REPRAESENTATIONSKOSTEN: "Repräsentationskosten",
+  SONSTIGER_BETRIEBSBEDARF: "Sonstiger Betriebsbedarf",
+  NEBENKOSTEN_GELDVERKEHR: "Nebenkosten des Geldverkehrs",
+};

app/lib/einnahmen.ts

@@ -0,0 +1,27 @@
+export const EINNAHME_KATEGORIEN = [
+  "FUSSPFLEGE",
+  "PRIVATEINLAGEN",
+  "DARLEHEN",
+  "STEUERERSTATTUNGEN",
+  "VERSICHERUNGSERSTATTUNGEN",
+  "ZINSERTRAEGE",
+  "VERMIETUNG_VERPACHTUNG",
+  "VERAEUSSERUNGSERLOES",
+  "EIGENVERBRAUCH",
+  "SONSTIGE_EINNAHMEN",
+] as const;
+
+export type EinnahmeKategorieKey = typeof EINNAHME_KATEGORIEN[number];
+
+export const EINNAHME_LABELS: Record<EinnahmeKategorieKey, string> = {
+  FUSSPFLEGE: "Fußpflege/Verkauf/Gutscheine",
+  PRIVATEINLAGEN: "Privateinlagen",
+  DARLEHEN: "Darlehen",
+  STEUERERSTATTUNGEN: "Steuererstattungen",
+  VERSICHERUNGSERSTATTUNGEN: "Versicherungserstattungen",
+  ZINSERTRAEGE: "Zinserträge",
+  VERMIETUNG_VERPACHTUNG: "Miet-/Pachteinnahmen",
+  VERAEUSSERUNGSERLOES: "Veräußerungserlöse",
+  EIGENVERBRAUCH: "Eigenverbrauch",
+  SONSTIGE_EINNAHMEN: "Sonstige Einnahmen",
+};

app/routes.ts

@@ -17,12 +17,16 @@ export default [
     route("companies/:id/invoices/:invoiceId", "routes/companies.$id.invoices.$invoiceId.tsx"),
     route("companies/:id/invoices/:invoiceId/edit", "routes/companies.$id.invoices.$invoiceId.edit.tsx"),
     route("companies/:id/reports", "routes/companies.$id.reports.tsx"),
+    route("companies/:id/bilanzen", "routes/companies.$id.bilanzen.tsx"),
+    route("companies/:id/ausgaben", "routes/companies.$id.ausgaben.tsx"),
+    route("companies/:id/einnahmen", "routes/companies.$id.einnahmen.tsx"),
     route("archiv", "routes/archiv.tsx"),
     route("settings/password", "routes/settings.password.tsx"),
   ]),
 
   // Admin routes
   layout("routes/admin-layout.tsx", [
+    route("admin/mandanten", "routes/admin.mandanten.tsx"),
     route("admin/users", "routes/admin.users.tsx"),
     route("admin/users/new", "routes/admin.users.new.tsx"),
     route("admin/users/:id", "routes/admin.users.$id.tsx"),
@@ -43,4 +47,9 @@ export default [
   route("api/invoices/:id/pdf", "routes/api.invoices.$id.pdf.ts"),
   route("api/invoices/:id/xml", "routes/api.invoices.$id.xml.ts"),
   route("api/reports", "routes/api.reports.ts"),
+  route("api/bilanzen", "routes/api.bilanzen.ts"),
+  route("api/ausgaben", "routes/api.ausgaben.ts"),
+  route("api/ausgaben/:id", "routes/api.ausgaben.$id.ts"),
+  route("api/einnahmen", "routes/api.einnahmen.ts"),
+  route("api/einnahmen/:id", "routes/api.einnahmen.$id.ts"),
 ] satisfies RouteConfig;

app/routes/admin-layout.tsx

@@ -1,6 +1,6 @@
 import { Outlet, useLoaderData, Link, useLocation } from "react-router";
 import { requireAdmin } from "@/session.server";
-import { Shield, Users, ScrollText, LayoutDashboard } from "lucide-react";
+import { Shield, Users, ScrollText, LayoutDashboard, Building2 } from "lucide-react";
 
 export async function loader({ request }: { request: Request }) {
   const user = await requireAdmin(request);
@@ -12,6 +12,7 @@ export default function AdminLayout() {
   const location = useLocation();
 
   const navItems = [
+    { to: "/admin/mandanten", label: "Mandanten", icon: Building2 },
     { to: "/admin/users", label: "Benutzerverwaltung", icon: Users },
     { to: "/admin/logs", label: "Audit-Log", icon: ScrollText },
   ];

app/routes/admin.mandanten.tsx

@@ -0,0 +1,131 @@
+import { Link, useLoaderData } from "react-router";
+import { requireAdmin } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { Badge } from "@/components/ui/badge";
+import { Building2, Archive } from "lucide-react";
+
+export async function loader({ request }: { request: Request }) {
+  await requireAdmin(request);
+
+  const companies = await prisma.company.findMany({
+    include: {
+      user: { select: { id: true, name: true, email: true } },
+      _count: { select: { invoices: true, customers: true } },
+    },
+    orderBy: [{ archived: "asc" }, { name: "asc" }],
+  });
+
+  return {
+    companies: companies.map((c) => ({
+      ...c,
+      archivedAt: c.archivedAt?.toISOString() ?? null,
+    })),
+  };
+}
+
+export default function AdminMandanten() {
+  const { companies } = useLoaderData<typeof loader>();
+
+  const active = companies.filter((c) => !c.archived);
+  const archived = companies.filter((c) => c.archived);
+
+  return (
+    <div>
+      <div className="mb-6">
+        <h1 className="text-2xl font-bold text-slate-900">Alle Mandanten</h1>
+        <p className="text-sm text-slate-500 mt-1">
+          {companies.length} Mandanten gesamt · {active.length} aktiv · {archived.length} archiviert
+        </p>
+      </div>
+
+      <MandantenTabelle companies={active} title="Aktive Mandanten" />
+      {archived.length > 0 && (
+        <div className="mt-8">
+          <MandantenTabelle companies={archived} title="Archivierte Mandanten" archived />
+        </div>
+      )}
+    </div>
+  );
+}
+
+type Company = {
+  id: string;
+  name: string;
+  legalForm: string | null;
+  city: string;
+  email: string | null;
+  archived: boolean;
+  user: { id: string; name: string; email: string };
+  _count: { invoices: number; customers: number };
+};
+
+function MandantenTabelle({
+  companies,
+  title,
+  archived = false,
+}: {
+  companies: Company[];
+  title: string;
+  archived?: boolean;
+}) {
+  if (companies.length === 0) return null;
+
+  return (
+    <div>
+      <h2 className="text-sm font-semibold text-slate-500 uppercase tracking-wider mb-3">
+        {title}
+      </h2>
+      <div className="rounded-lg border border-slate-200 overflow-hidden bg-white">
+        <table className="w-full text-sm">
+          <thead>
+            <tr className="border-b border-slate-200 bg-slate-50">
+              <th className="text-left px-4 py-3 font-medium text-slate-600">Mandant</th>
+              <th className="text-left px-4 py-3 font-medium text-slate-600">Ort</th>
+              <th className="text-left px-4 py-3 font-medium text-slate-600">Benutzer</th>
+              <th className="text-right px-4 py-3 font-medium text-slate-600">Rechnungen</th>
+              <th className="text-right px-4 py-3 font-medium text-slate-600">Kunden</th>
+              <th className="text-right px-4 py-3 font-medium text-slate-600"></th>
+            </tr>
+          </thead>
+          <tbody className="divide-y divide-slate-100">
+            {companies.map((company) => (
+              <tr key={company.id} className="hover:bg-slate-50 transition-colors">
+                <td className="px-4 py-3">
+                  <div className="flex items-center gap-2">
+                    <Building2 className="w-4 h-4 text-slate-400 shrink-0" />
+                    <div>
+                      <div className="font-medium text-slate-900 flex items-center gap-2">
+                        {company.name}
+                        {archived && (
+                          <Archive className="w-3.5 h-3.5 text-slate-400" />
+                        )}
+                      </div>
+                      {company.legalForm && (
+                        <div className="text-xs text-slate-400">{company.legalForm}</div>
+                      )}
+                    </div>
+                  </div>
+                </td>
+                <td className="px-4 py-3 text-slate-600">{company.city}</td>
+                <td className="px-4 py-3">
+                  <div className="text-slate-700">{company.user.name}</div>
+                  <div className="text-xs text-slate-400">{company.user.email}</div>
+                </td>
+                <td className="px-4 py-3 text-right text-slate-600">{company._count.invoices}</td>
+                <td className="px-4 py-3 text-right text-slate-600">{company._count.customers}</td>
+                <td className="px-4 py-3 text-right">
+                  <Link
+                    to={`/companies/${company.id}`}
+                    className="text-indigo-600 hover:text-indigo-800 font-medium text-xs"
+                  >
+                    Öffnen →
+                  </Link>
+                </td>
+              </tr>
+            ))}
+          </tbody>
+        </table>
+      </div>
+    </div>
+  );
+}

app/routes/api.ausgaben.$id.ts

@@ -0,0 +1,42 @@
+import { getApiUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { z } from "zod";
+import { AusgabeKategorie } from "@prisma/client";
+
+const updateSchema = z.object({
+  kategorie: z.nativeEnum(AusgabeKategorie),
+  betrag: z.number().positive(),
+  datum: z.string().min(1),
+  beschreibung: z.string().optional(),
+});
+
+export async function action({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const ausgabe = await prisma.betriebsausgabe.findFirst({
+    where: { id: params.id, company: { userId: user.id } },
+  });
+  if (!ausgabe) return Response.json({ error: "Not found" }, { status: 404 });
+
+  if (request.method === "DELETE") {
+    await prisma.betriebsausgabe.delete({ where: { id: params.id } });
+    return Response.json({ ok: true });
+  }
+
+  const body = await request.json();
+  const parsed = updateSchema.safeParse(body);
+  if (!parsed.success) return Response.json({ error: parsed.error.issues }, { status: 400 });
+
+  const updated = await prisma.betriebsausgabe.update({
+    where: { id: params.id },
+    data: {
+      kategorie: parsed.data.kategorie,
+      betrag: parsed.data.betrag,
+      datum: new Date(parsed.data.datum),
+      beschreibung: parsed.data.beschreibung,
+    },
+  });
+
+  return Response.json({ ...updated, betrag: Number(updated.betrag), datum: updated.datum.toISOString() });
+}

app/routes/api.ausgaben.ts

@@ -0,0 +1,73 @@
+import { getApiUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { z } from "zod";
+import { AusgabeKategorie } from "@prisma/client";
+
+const createSchema = z.object({
+  companyId: z.string().min(1),
+  kategorie: z.nativeEnum(AusgabeKategorie),
+  betrag: z.number().positive(),
+  datum: z.string().min(1),
+  beschreibung: z.string().optional(),
+});
+
+export async function loader({ request }: { request: Request }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const { searchParams } = new URL(request.url);
+  const companyId = searchParams.get("companyId");
+  const year = searchParams.get("year") ? parseInt(searchParams.get("year")!) : null;
+
+  if (!companyId) return Response.json({ error: "companyId required" }, { status: 400 });
+
+  const company = await prisma.company.findFirst({ where: { id: companyId, userId: user.id } });
+  if (!company) return Response.json({ error: "Not found" }, { status: 404 });
+
+  const ausgaben = await prisma.betriebsausgabe.findMany({
+    where: {
+      companyId,
+      ...(year ? {
+        datum: {
+          gte: new Date(`${year}-01-01`),
+          lt: new Date(`${year + 1}-01-01`),
+        },
+      } : {}),
+    },
+    orderBy: { datum: "desc" },
+  });
+
+  return Response.json(
+    ausgaben.map((a) => ({
+      ...a,
+      betrag: Number(a.betrag),
+      datum: a.datum.toISOString(),
+    }))
+  );
+}
+
+export async function action({ request }: { request: Request }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const body = await request.json();
+  const parsed = createSchema.safeParse(body);
+  if (!parsed.success) return Response.json({ error: parsed.error.issues }, { status: 400 });
+
+  const company = await prisma.company.findFirst({
+    where: { id: parsed.data.companyId, userId: user.id },
+  });
+  if (!company) return Response.json({ error: "Company not found" }, { status: 404 });
+
+  const ausgabe = await prisma.betriebsausgabe.create({
+    data: {
+      companyId: parsed.data.companyId,
+      kategorie: parsed.data.kategorie,
+      betrag: parsed.data.betrag,
+      datum: new Date(parsed.data.datum),
+      beschreibung: parsed.data.beschreibung,
+    },
+  });
+
+  return Response.json({ ...ausgabe, betrag: Number(ausgabe.betrag), datum: ausgabe.datum.toISOString() }, { status: 201 });
+}

app/routes/api.bilanzen.ts

@@ -0,0 +1,119 @@
+import { getApiUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { InvoiceStatus } from "@prisma/client";
+
+export async function loader({ request }: { request: Request }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const { searchParams } = new URL(request.url);
+  const companyId = searchParams.get("companyId");
+  const year = parseInt(searchParams.get("year") ?? String(new Date().getFullYear()));
+
+  if (!companyId) return Response.json({ error: "companyId required" }, { status: 400 });
+
+  const company = await prisma.company.findFirst({ where: { id: companyId, userId: user.id } });
+  if (!company) return Response.json({ error: "Not found" }, { status: 404 });
+
+  const yearStart = new Date(`${year}-01-01`);
+  const yearEnd = new Date(`${year + 1}-01-01`);
+
+  // GuV: alle Rechnungen des Jahres (PAID + SENT)
+  const guvInvoices = await prisma.invoice.findMany({
+    where: {
+      companyId,
+      status: { in: [InvoiceStatus.PAID, InvoiceStatus.SENT] },
+      issueDate: { gte: yearStart, lt: yearEnd },
+    },
+    include: { items: true },
+  });
+
+  // Umsatzerlöse nach Steuersatz
+  const erloeseByRate: Record<string, { netAmount: number; taxAmount: number; grossAmount: number }> = {};
+  for (const invoice of guvInvoices) {
+    for (const item of invoice.items) {
+      const rate = String(Number(item.taxRate));
+      if (!erloeseByRate[rate]) erloeseByRate[rate] = { netAmount: 0, taxAmount: 0, grossAmount: 0 };
+      erloeseByRate[rate].netAmount += Number(item.netAmount);
+      erloeseByRate[rate].taxAmount += Number(item.taxAmount);
+      erloeseByRate[rate].grossAmount += Number(item.grossAmount);
+    }
+  }
+
+  const guvNetto = guvInvoices.reduce((s, i) => s + Number(i.netTotal), 0);
+  const guvSteuer = guvInvoices.reduce((s, i) => s + Number(i.taxTotal), 0);
+  const guvBrutto = guvInvoices.reduce((s, i) => s + Number(i.grossTotal), 0);
+
+  // Bilanz-Stichtag: 31.12. des gewählten Jahres
+  // Forderungen = offene (SENT) Rechnungen bis Jahresende
+  const forderungenAgg = await prisma.invoice.aggregate({
+    where: { companyId, status: InvoiceStatus.SENT, issueDate: { lt: yearEnd } },
+    _sum: { grossTotal: true },
+    _count: true,
+  });
+
+  // Bank/Kasse-Näherung = bezahlte Rechnungen (brutto) bis Jahresende
+  const bankAgg = await prisma.invoice.aggregate({
+    where: { companyId, status: InvoiceStatus.PAID, issueDate: { lt: yearEnd } },
+    _sum: { grossTotal: true },
+    _count: true,
+  });
+
+  const forderungen = Number(forderungenAgg._sum.grossTotal ?? 0);
+  const bank = Number(bankAgg._sum.grossTotal ?? 0);
+  const summeAktiva = forderungen + bank;
+
+  // Betriebsausgaben für das Jahr
+  const ausgabenAgg = await prisma.betriebsausgabe.aggregate({
+    where: { companyId, datum: { gte: yearStart, lt: yearEnd } },
+    _sum: { betrag: true },
+    _count: true,
+  });
+
+  const ausgabenByKategorie = await prisma.betriebsausgabe.groupBy({
+    by: ["kategorie"],
+    where: { companyId, datum: { gte: yearStart, lt: yearEnd } },
+    _sum: { betrag: true },
+  });
+
+  const ausgabenGesamt = Number(ausgabenAgg._sum.betrag ?? 0);
+
+  // Sonstige Einnahmen für das Jahr
+  const einnahmenAgg = await prisma.betriebseinnahme.aggregate({
+    where: { companyId, datum: { gte: yearStart, lt: yearEnd } },
+    _sum: { betrag: true },
+  });
+  const sonstigeEinnahmen = Number(einnahmenAgg._sum.betrag ?? 0);
+
+  const jahresergebnis = guvNetto + sonstigeEinnahmen - ausgabenGesamt;
+
+  return Response.json({
+    year,
+    kleinunternehmer: company.kleinunternehmer,
+    guv: {
+      erloeseByRate,
+      netTotal: guvNetto,
+      taxTotal: guvSteuer,
+      grossTotal: guvBrutto,
+      invoiceCount: guvInvoices.length,
+      ausgabenGesamt,
+      ausgabenByKategorie: ausgabenByKategorie.map((a) => ({
+        kategorie: a.kategorie,
+        betrag: Number(a._sum.betrag ?? 0),
+      })),
+      sonstigeEinnahmen,
+      jahresergebnis,
+    },
+    bilanz: {
+      aktiva: {
+        forderungen: { betrag: forderungen, anzahl: forderungenAgg._count },
+        bank: { betrag: bank, anzahl: bankAgg._count },
+        summe: summeAktiva,
+      },
+      passiva: {
+        eigenkapital: summeAktiva,
+        summe: summeAktiva,
+      },
+    },
+  });
+}

app/routes/api.einnahmen.$id.ts

@@ -0,0 +1,55 @@
+import { getApiUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { z } from "zod";
+import { EinnahmeKategorie } from "@prisma/client";
+
+const updateSchema = z.object({
+  kategorie: z.nativeEnum(EinnahmeKategorie),
+  betrag: z.number().positive(),
+  datum: z.string().min(1),
+  beschreibung: z.string().optional(),
+});
+
+/**
+ * Handles an API request to create, update or delete a einnahme.
+ *
+ * @param {Request} request - The request object.
+ * @param {Object} params - The route parameters.
+ * @param {string} params.id - The id of the einnahme to update or delete.
+ *
+ * @returns {Promise<Response>} - A promise resolving to a Response object.
+ *
+ * @throws {Response} - If the request is unauthorized, returns a 401 response with an error message.
+ * @throws {Response} - If the einnahme is not found, returns a 404 response with an error message.
+ * @throws {Response} - If the request body is invalid, returns a 400 response with an error message containing the validation errors.
+ */
+export async function action({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const einnahme = await prisma.betriebseinnahme.findFirst({
+    where: { id: params.id, company: { userId: user.id } },
+  });
+  if (!einnahme) return Response.json({ error: "Not found" }, { status: 404 });
+
+  if (request.method === "DELETE") {
+    await prisma.betriebseinnahme.delete({ where: { id: params.id } });
+    return Response.json({ ok: true });
+  }
+
+  const body = await request.json();
+  const parsed = updateSchema.safeParse(body);
+  if (!parsed.success) return Response.json({ error: parsed.error.issues }, { status: 400 });
+
+  const updated = await prisma.betriebseinnahme.update({
+    where: { id: params.id },
+    data: {
+      kategorie: parsed.data.kategorie,
+      betrag: parsed.data.betrag,
+      datum: new Date(parsed.data.datum),
+      beschreibung: parsed.data.beschreibung,
+    },
+  });
+
+  return Response.json({ ...updated, betrag: Number(updated.betrag), datum: updated.datum.toISOString() });
+}

app/routes/api.einnahmen.ts

@@ -0,0 +1,105 @@
+import { getApiUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { z } from "zod";
+import { EinnahmeKategorie } from "@prisma/client";
+
+const createSchema = z.object({
+  companyId: z.string().min(1),
+  kategorie: z.nativeEnum(EinnahmeKategorie),
+  betrag: z.number().positive(),
+  datum: z.string().min(1),
+  beschreibung: z.string().optional(),
+});
+
+/**
+ * Loads the data for the EinnahmenPage.
+ *
+ * Requires a companyId search parameter. If year is provided, filters einnahmen for the given year.
+ *
+ * Returns a list of einnahmen as a JSON object.
+ *
+ * If the request is unauthorized, returns a 401 response with an error message.
+ * If the request body is invalid, returns a 400 response with an error message containing the validation errors.
+ * If the company is not found, returns a 404 response with an error message.
+ */
+export async function loader({ request }: { request: Request }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const { searchParams } = new URL(request.url);
+  const companyId = searchParams.get("companyId");
+  const year = searchParams.get("year") ? parseInt(searchParams.get("year")!) : null;
+
+  if (!companyId) return Response.json({ error: "companyId required" }, { status: 400 });
+
+  const company = await prisma.company.findFirst({ where: { id: companyId, userId: user.id } });
+  if (!company) return Response.json({ error: "Not found" }, { status: 404 });
+
+  const einnahmen = await prisma.betriebseinnahme.findMany({
+    where: {
+      companyId,
+      ...(year ? {
+        datum: {
+          gte: new Date(`${year}-01-01`),
+          lt: new Date(`${year + 1}-01-01`),
+        },
+      } : {}),
+    },
+    orderBy: { datum: "asc" },
+  });
+
+  return Response.json(
+    einnahmen.map((e) => ({
+      ...e,
+      betrag: Number(e.betrag),
+      datum: e.datum.toISOString(),
+    }))
+  );
+}
+
+/**
+ * Creates a new einnahme for a given company.
+ *
+ * Requires a JSON object in the request body with the following shape:
+ * {
+ *   companyId: string,
+ *   kategorie: EinnahmeKategorie,
+ *   betrag: number,
+ *   datum: string,
+ *   beschreibung: string,
+ * }
+ *
+ * Returns the created einnahme as a JSON object.
+ *
+ * If the request is unauthorized, returns a 401 response with an error message.
+ * If the request body is invalid, returns a 400 response with an error message containing the validation errors.
+ * If the company is not found, returns a 404 response with an error message.
+ */
+export async function action({ request }: { request: Request }) {
+  const user = await getApiUser(request);
+  if (!user) return Response.json({ error: "Unauthorized" }, { status: 401 });
+
+  const body = await request.json();
+  const parsed = createSchema.safeParse(body);
+  if (!parsed.success) return Response.json({ error: parsed.error.issues }, { status: 400 });
+
+  const company = await prisma.company.findFirst({
+    where: { id: parsed.data.companyId, userId: user.id },
+  });
+  if (!company) return Response.json({ error: "Company not found" }, { status: 404 });
+
+  const einnahme = await prisma.betriebseinnahme.create({
+    data: {
+      companyId: parsed.data.companyId,
+      kategorie: parsed.data.kategorie,
+      betrag: parsed.data.betrag,
+      datum: new Date(parsed.data.datum),
+      beschreibung: parsed.data.beschreibung,
+    },
+  });
+
+  return Response.json(
+    { ...einnahme, betrag: Number(einnahme.betrag), datum: einnahme.datum.toISOString() },
+    { status: 201 }
+  );
+}

app/routes/companies.$id.anlagevermoegen.tsx

@@ -0,0 +1,366 @@
+import { useState, useEffect } from "react";
+import { Link, useLoaderData, useRevalidator } from "react-router";
+import { requireUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { Button } from "@/components/ui/button";
+import { Card, CardContent } from "@/components/ui/card";
+import { Input } from "@/components/ui/input";
+import { Label } from "@/components/ui/label";
+import { Textarea } from "@/components/ui/textarea";
+import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogTrigger } from "@/components/ui/dialog";
+import { ChevronLeft, Plus, Edit, Trash2, Layers } from "lucide-react";
+import { useForm } from "react-hook-form";
+import { zodResolver } from "@hookform/resolvers/zod";
+import { z } from "zod";
+import { formatCurrency, formatDate } from "@/lib/tax";
+
+export const handle = {
+  breadcrumbs: (data: { companyId: string; companyName: string }) => [
+    { label: "Mandanten", href: "/companies" },
+    { label: data.companyName, href: `/companies/${data.companyId}` },
+    { label: "Anlagevermögen" },
+  ],
+};
+
+const schema = z.object({
+  bezeichnung: z.string().min(1, "Pflichtfeld"),
+  anschaffungsdatum: z.string().min(1, "Pflichtfeld"),
+  anschaffungskosten: z.coerce.number({ invalid_type_error: "Ungültiger Betrag" }).positive("Betrag muss größer 0 sein"),
+  nutzungsdauerJahre: z.coerce.number().int().min(1, "Mindestens 1 Jahr"),
+  restwert: z.coerce.number().min(0).default(0),
+  beschreibung: z.string().optional(),
+  aktiv: z.boolean().default(true),
+});
+type FormData = z.infer<typeof schema>;
+
+interface Asset {
+  id: string;
+  bezeichnung: string;
+  beschreibung: string | null;
+  anschaffungsdatum: string;
+  anschaffungskosten: number;
+  nutzungsdauerJahre: number;
+  restwert: number;
+  aktiv: boolean;
+  afaJahr: number;
+  buchwert: number;
+  status: "aktiv" | "vollständig abgeschrieben" | "inaktiv";
+}
+
+export async function loader({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await requireUser(request);
+  const company = await prisma.company.findFirst({
+    where: { id: params.id, userId: user.id },
+    select: { id: true, name: true },
+  });
+  if (!company) throw new Response("Not Found", { status: 404 });
+  return { companyId: company.id, companyName: company.name };
+}
+
+function AnlagegutForm({
+  defaultValues,
+  onSubmit,
+  submitLabel,
+}: {
+  defaultValues?: Partial<FormData>;
+  onSubmit: (d: FormData) => Promise<void>;
+  submitLabel: string;
+}) {
+  const { register, handleSubmit, formState: { errors, isSubmitting } } = useForm<FormData>({
+    resolver: zodResolver(schema),
+    defaultValues: {
+      aktiv: true,
+      restwert: 0,
+      anschaffungsdatum: new Date().toISOString().slice(0, 10),
+      ...defaultValues,
+    },
+  });
+
+  return (
+    <form onSubmit={handleSubmit(onSubmit)} className="space-y-4">
+      <div className="space-y-1.5">
+        <Label>Bezeichnung *</Label>
+        <Input {...register("bezeichnung")} placeholder="z.B. Laptop, Firmenwagen, Maschine" />
+        {errors.bezeichnung && <p className="text-xs text-red-600">{errors.bezeichnung.message}</p>}
+      </div>
+      <div className="grid grid-cols-2 gap-4">
+        <div className="space-y-1.5">
+          <Label>Anschaffungsdatum *</Label>
+          <Input {...register("anschaffungsdatum")} type="date" />
+          {errors.anschaffungsdatum && <p className="text-xs text-red-600">{errors.anschaffungsdatum.message}</p>}
+        </div>
+        <div className="space-y-1.5">
+          <Label>Nutzungsdauer (Jahre) *</Label>
+          <Input {...register("nutzungsdauerJahre")} type="number" min="1" step="1" placeholder="z.B. 5" />
+          {errors.nutzungsdauerJahre && <p className="text-xs text-red-600">{errors.nutzungsdauerJahre.message}</p>}
+        </div>
+      </div>
+      <div className="grid grid-cols-2 gap-4">
+        <div className="space-y-1.5">
+          <Label>Anschaffungskosten (€) *</Label>
+          <Input {...register("anschaffungskosten")} type="number" step="0.01" placeholder="0.00" />
+          {errors.anschaffungskosten && <p className="text-xs text-red-600">{errors.anschaffungskosten.message}</p>}
+        </div>
+        <div className="space-y-1.5">
+          <Label>Restwert (€)</Label>
+          <Input {...register("restwert")} type="number" step="0.01" min="0" placeholder="0.00" />
+          {errors.restwert && <p className="text-xs text-red-600">{errors.restwert.message}</p>}
+        </div>
+      </div>
+      <div className="space-y-1.5">
+        <Label>Beschreibung</Label>
+        <Textarea {...register("beschreibung")} placeholder="Optionale Anmerkung" rows={2} />
+      </div>
+      <div className="flex items-center gap-2">
+        <input {...register("aktiv")} type="checkbox" id="aktiv" className="rounded border-gray-300" />
+        <Label htmlFor="aktiv">Aktiv (noch im Betrieb)</Label>
+      </div>
+      <div className="flex justify-end pt-2">
+        <Button type="submit" disabled={isSubmitting}>
+          {isSubmitting ? "Speichern..." : submitLabel}
+        </Button>
+      </div>
+    </form>
+  );
+}
+
+const statusConfig = {
+  "aktiv": { label: "aktiv", className: "bg-green-100 text-green-700" },
+  "vollständig abgeschrieben": { label: "abgeschrieben", className: "bg-gray-100 text-gray-500" },
+  "inaktiv": { label: "inaktiv", className: "bg-amber-100 text-amber-700" },
+};
+
+export default function AnlagevermoegenPage() {
+  const { companyId, companyName } = useLoaderData<typeof loader>();
+  const { revalidate } = useRevalidator();
+  const [year, setYear] = useState(new Date().getFullYear());
+  const [assets, setAssets] = useState<Asset[]>([]);
+  const [loading, setLoading] = useState(true);
+  const [open, setOpen] = useState(false);
+  const [editAsset, setEditAsset] = useState<Asset | null>(null);
+
+  const years = Array.from({ length: 10 }, (_, i) => new Date().getFullYear() - i);
+
+  async function fetchAssets(y = year) {
+    setLoading(true);
+    const res = await fetch(`/api/anlagevermoegen?companyId=${companyId}&year=${y}`);
+    const data = await res.json();
+    setAssets(data.assets ?? []);
+    setLoading(false);
+  }
+
+  useEffect(() => { fetchAssets(); }, [companyId, year]);
+
+  async function handleCreate(data: FormData) {
+    await fetch("/api/anlagevermoegen", {
+      method: "POST",
+      headers: { "Content-Type": "application/json" },
+      body: JSON.stringify({ ...data, companyId }),
+    });
+    setOpen(false);
+    fetchAssets();
+    revalidate();
+  }
+
+  async function handleEdit(data: FormData) {
+    if (!editAsset) return;
+    await fetch(`/api/anlagevermoegen/${editAsset.id}`, {
+      method: "PUT",
+      headers: { "Content-Type": "application/json" },
+      body: JSON.stringify(data),
+    });
+    setEditAsset(null);
+    fetchAssets();
+    revalidate();
+  }
+
+  async function handleDelete(id: string) {
+    if (!confirm("Anlagegut wirklich löschen?")) return;
+    await fetch(`/api/anlagevermoegen/${id}`, { method: "DELETE" });
+    fetchAssets();
+    revalidate();
+  }
+
+  const totalAK = assets.reduce((s, a) => s + a.anschaffungskosten, 0);
+  const totalBW = assets.filter((a) => a.aktiv).reduce((s, a) => s + a.buchwert, 0);
+  const totalAfa = assets.reduce((s, a) => s + a.afaJahr, 0);
+
+  return (
+    <div>
+      <Link
+        to={`/companies/${companyId}`}
+        className="inline-flex items-center gap-1 text-sm text-gray-500 hover:text-gray-700 mb-6"
+      >
+        <ChevronLeft className="h-4 w-4" /> Zurück zum Mandanten
+      </Link>
+
+      <div className="flex items-center justify-between mb-8">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900">Anlagevermögen</h1>
+          <p className="text-gray-500 mt-1">{companyName} · Lineare Abschreibung (AfA)</p>
+        </div>
+        <div className="flex items-center gap-3">
+          <select
+            value={year}
+            onChange={(e) => setYear(Number(e.target.value))}
+            className="rounded-lg border border-gray-300 px-3 py-2 text-sm focus:outline-none focus:ring-2 focus:ring-amber-500"
+          >
+            {years.map((y) => <option key={y} value={y}>{y}</option>)}
+          </select>
+          <Dialog open={open} onOpenChange={setOpen}>
+            <DialogTrigger asChild>
+              <Button className="bg-amber-600 hover:bg-amber-700">
+                <Plus className="h-4 w-4" /> Anlagegut anlegen
+              </Button>
+            </DialogTrigger>
+            <DialogContent>
+              <DialogHeader>
+                <DialogTitle>Neues Anlagegut</DialogTitle>
+              </DialogHeader>
+              <AnlagegutForm onSubmit={handleCreate} submitLabel="Anlegen" />
+            </DialogContent>
+          </Dialog>
+        </div>
+      </div>
+
+      {/* Zusammenfassung */}
+      <div className="grid grid-cols-3 gap-4 mb-6">
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Anschaffungskosten gesamt</p>
+            <p className="text-xl font-bold text-gray-900">{formatCurrency(totalAK)}</p>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Buchwert gesamt ({year})</p>
+            <p className="text-xl font-bold text-amber-600">{formatCurrency(totalBW)}</p>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">AfA gesamt {year}</p>
+            <p className="text-xl font-bold text-gray-900">{formatCurrency(totalAfa)}</p>
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Edit Dialog */}
+      <Dialog open={!!editAsset} onOpenChange={(o) => !o && setEditAsset(null)}>
+        <DialogContent>
+          <DialogHeader>
+            <DialogTitle>Anlagegut bearbeiten</DialogTitle>
+          </DialogHeader>
+          {editAsset && (
+            <AnlagegutForm
+              defaultValues={{
+                bezeichnung: editAsset.bezeichnung,
+                anschaffungsdatum: editAsset.anschaffungsdatum.slice(0, 10),
+                anschaffungskosten: editAsset.anschaffungskosten,
+                nutzungsdauerJahre: editAsset.nutzungsdauerJahre,
+                restwert: editAsset.restwert,
+                beschreibung: editAsset.beschreibung ?? undefined,
+                aktiv: editAsset.aktiv,
+              }}
+              onSubmit={handleEdit}
+              submitLabel="Speichern"
+            />
+          )}
+        </DialogContent>
+      </Dialog>
+
+      {loading ? (
+        <div className="text-center text-gray-500 py-12">Lade Anlagevermögen...</div>
+      ) : assets.length === 0 ? (
+        <Card>
+          <CardContent className="py-12 text-center">
+            <Layers className="h-10 w-10 text-gray-300 mx-auto mb-3" />
+            <p className="text-gray-500 text-sm">Noch keine Anlagegüter erfasst</p>
+            <Button variant="outline" size="sm" className="mt-4" onClick={() => setOpen(true)}>
+              <Plus className="h-4 w-4" /> Erstes Anlagegut anlegen
+            </Button>
+          </CardContent>
+        </Card>
+      ) : (
+        <Card>
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b border-slate-100 text-xs font-medium text-slate-500 uppercase tracking-wide">
+                  <th className="px-4 py-3 text-left">Bezeichnung</th>
+                  <th className="px-4 py-3 text-left">Anschaffung</th>
+                  <th className="px-4 py-3 text-right">Anschaffungskosten</th>
+                  <th className="px-4 py-3 text-right">Nutzungsdauer</th>
+                  <th className="px-4 py-3 text-right">AfA {year}</th>
+                  <th className="px-4 py-3 text-right">Buchwert {year}</th>
+                  <th className="px-4 py-3 text-center">Status</th>
+                  <th className="px-4 py-3"></th>
+                </tr>
+              </thead>
+              <tbody className="divide-y divide-slate-100">
+                {assets.map((asset) => {
+                  const s = statusConfig[asset.status];
+                  return (
+                    <tr key={asset.id} className="hover:bg-slate-50 transition-colors">
+                      <td className="px-4 py-3">
+                        <p className="font-medium text-slate-800">{asset.bezeichnung}</p>
+                        {asset.beschreibung && (
+                          <p className="text-xs text-slate-400 truncate max-w-xs">{asset.beschreibung}</p>
+                        )}
+                      </td>
+                      <td className="px-4 py-3 text-slate-600 whitespace-nowrap">
+                        {formatDate(asset.anschaffungsdatum)}
+                      </td>
+                      <td className="px-4 py-3 text-right text-slate-800">
+                        {formatCurrency(asset.anschaffungskosten)}
+                      </td>
+                      <td className="px-4 py-3 text-right text-slate-600">
+                        {asset.nutzungsdauerJahre} J.
+                      </td>
+                      <td className="px-4 py-3 text-right text-slate-800">
+                        {asset.afaJahr > 0 ? formatCurrency(asset.afaJahr) : "—"}
+                      </td>
+                      <td className="px-4 py-3 text-right font-medium text-amber-700">
+                        {formatCurrency(asset.buchwert)}
+                      </td>
+                      <td className="px-4 py-3 text-center">
+                        <span className={`inline-flex px-2 py-0.5 rounded-full text-xs font-medium ${s.className}`}>
+                          {s.label}
+                        </span>
+                      </td>
+                      <td className="px-4 py-3">
+                        <div className="flex justify-end gap-1">
+                          <Button variant="ghost" size="icon" onClick={() => setEditAsset(asset)}>
+                            <Edit className="h-4 w-4" />
+                          </Button>
+                          <Button
+                            variant="ghost"
+                            size="icon"
+                            className="text-red-500 hover:text-red-700 hover:bg-red-50"
+                            onClick={() => handleDelete(asset.id)}
+                          >
+                            <Trash2 className="h-4 w-4" />
+                          </Button>
+                        </div>
+                      </td>
+                    </tr>
+                  );
+                })}
+              </tbody>
+              <tfoot>
+                <tr className="border-t-2 border-slate-200 bg-slate-50">
+                  <td colSpan={2} className="px-4 py-3 font-semibold text-slate-700">Gesamt</td>
+                  <td className="px-4 py-3 text-right font-bold text-slate-900">{formatCurrency(totalAK)}</td>
+                  <td></td>
+                  <td className="px-4 py-3 text-right font-bold text-slate-900">{formatCurrency(totalAfa)}</td>
+                  <td className="px-4 py-3 text-right font-bold text-amber-700">{formatCurrency(totalBW)}</td>
+                  <td colSpan={2}></td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+        </Card>
+      )}
+    </div>
+  );
+}

app/routes/companies.$id.ausgaben.tsx

@@ -0,0 +1,386 @@
+import { useState, useCallback } from "react";
+import { Link, useLoaderData, useRevalidator } from "react-router";
+import { requireUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { Card, CardContent } from "@/components/ui/card";
+import { ChevronLeft, Loader2 } from "lucide-react";
+import { formatCurrency } from "@/lib/tax";
+import { AUSGABE_KATEGORIEN, KATEGORIE_LABELS, type AusgabeKategorieKey } from "@/lib/ausgaben";
+
+export { KATEGORIE_LABELS };
+
+export const handle = {
+  breadcrumbs: (data: { companyId: string; companyName: string }) => [
+    { label: "Mandanten", href: "/companies" },
+    { label: data.companyName, href: `/companies/${data.companyId}` },
+    { label: "Betriebsausgaben" },
+  ],
+};
+
+const MONTHS = ["Jan", "Feb", "Mär", "Apr", "Mai", "Jun", "Jul", "Aug", "Sep", "Okt", "Nov", "Dez"];
+
+interface Ausgabe {
+  id: string;
+  kategorie: AusgabeKategorieKey;
+  betrag: number;
+  datum: string;
+}
+
+// { [kategorie]: { [month 1-12]: { ids: string[]; betrag: number } } }
+type GridCell = { ids: string[]; betrag: number };
+type GridData = Record<string, Record<number, GridCell>>;
+
+function buildGrid(ausgaben: Ausgabe[]): GridData {
+  const grid: GridData = {};
+  for (const k of AUSGABE_KATEGORIEN) {
+    grid[k] = {};
+    for (let m = 1; m <= 12; m++) grid[k][m] = { ids: [], betrag: 0 };
+  }
+  for (const a of ausgaben) {
+    const month = new Date(a.datum).getMonth() + 1;
+    if (grid[a.kategorie]?.[month] !== undefined) {
+      grid[a.kategorie][month].ids.push(a.id);
+      grid[a.kategorie][month].betrag += a.betrag;
+    }
+  }
+  return grid;
+}
+
+export async function loader({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await requireUser(request);
+  const company = await prisma.company.findFirst({
+    where: { id: params.id, userId: user.id },
+    select: { id: true, name: true },
+  });
+  if (!company) throw new Response("Not Found", { status: 404 });
+
+  const year = new Date().getFullYear();
+  const ausgaben = await prisma.betriebsausgabe.findMany({
+    where: {
+      companyId: params.id,
+      datum: { gte: new Date(`${year}-01-01`), lt: new Date(`${year + 1}-01-01`) },
+    },
+    orderBy: { datum: "asc" },
+  });
+
+  return {
+    companyId: company.id,
+    companyName: company.name,
+    initialYear: year,
+    ausgaben: ausgaben.map((a) => ({
+      id: a.id,
+      kategorie: a.kategorie as AusgabeKategorieKey,
+      betrag: Number(a.betrag),
+      datum: a.datum.toISOString(),
+    })),
+  };
+}
+
+export default function AusgabenPage() {
+  const { ausgaben: initialAusgaben, companyId, companyName, initialYear } = useLoaderData<typeof loader>();
+  const { revalidate } = useRevalidator();
+
+  const [year, setYear] = useState(initialYear);
+  const [grid, setGrid] = useState<GridData>(() => buildGrid(initialAusgaben));
+  const [loadingYear, setLoadingYear] = useState(false);
+
+  const [editingCell, setEditingCell] = useState<{ kategorie: string; month: number } | null>(null);
+  const [cellInput, setCellInput] = useState("");
+  const [savingCell, setSavingCell] = useState<{ kategorie: string; month: number } | null>(null);
+
+  const years = Array.from({ length: 5 }, (_, i) => new Date().getFullYear() - i);
+
+  async function loadYear(y: number) {
+    setEditingCell(null);
+    setYear(y);
+    setLoadingYear(true);
+    const res = await fetch(`/api/ausgaben?companyId=${companyId}&year=${y}`);
+    const data: Ausgabe[] = await res.json();
+    setGrid(buildGrid(data));
+    setLoadingYear(false);
+  }
+
+  function startEdit(kategorie: string, month: number) {
+    if (savingCell) return;
+    const cell = grid[kategorie]?.[month];
+    setEditingCell({ kategorie, month });
+    setCellInput(cell?.betrag ? String(cell.betrag) : "");
+  }
+
+  const commitCell = useCallback(async () => {
+    if (!editingCell) return;
+    const { kategorie, month } = editingCell;
+    setEditingCell(null);
+
+    const newBetrag = parseFloat(cellInput.replace(",", ".")) || 0;
+    const cell = grid[kategorie]?.[month];
+    const oldBetrag = cell?.betrag ?? 0;
+
+    if (newBetrag === oldBetrag) return;
+
+    setSavingCell({ kategorie, month });
+
+    try {
+      if (newBetrag <= 0 && cell?.ids.length) {
+        // Löschen aller Records für diese Zelle
+        await Promise.all(
+          cell.ids.map((id) => fetch(`/api/ausgaben/${id}`, { method: "DELETE" }))
+        );
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [], betrag: 0 } };
+          return next;
+        });
+      } else if (newBetrag > 0 && cell?.ids.length === 1) {
+        // Update des bestehenden Records
+        await fetch(`/api/ausgaben/${cell.ids[0]}`, {
+          method: "PUT",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: cell.ids, betrag: newBetrag } };
+          return next;
+        });
+      } else if (newBetrag > 0 && (cell?.ids.length ?? 0) > 1) {
+        // Mehrere Records → alle löschen, einen neuen anlegen
+        await Promise.all(
+          cell!.ids.map((id) => fetch(`/api/ausgaben/${id}`, { method: "DELETE" }))
+        );
+        const res = await fetch("/api/ausgaben", {
+          method: "POST",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            companyId,
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        const created: Ausgabe = await res.json();
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [created.id], betrag: newBetrag } };
+          return next;
+        });
+      } else if (newBetrag > 0) {
+        // Neuer Record
+        const res = await fetch("/api/ausgaben", {
+          method: "POST",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            companyId,
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        const created: Ausgabe = await res.json();
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [created.id], betrag: newBetrag } };
+          return next;
+        });
+      }
+
+      revalidate();
+    } finally {
+      setSavingCell(null);
+    }
+  }, [editingCell, cellInput, grid, companyId, year, revalidate]);
+
+  // Berechnungen
+  const rowTotals: Record<string, number> = {};
+  const colTotals: Record<number, number> = {};
+  let grandTotal = 0;
+
+  for (const k of AUSGABE_KATEGORIEN) {
+    rowTotals[k] = 0;
+    for (let m = 1; m <= 12; m++) {
+      const b = grid[k]?.[m]?.betrag ?? 0;
+      rowTotals[k] += b;
+      colTotals[m] = (colTotals[m] ?? 0) + b;
+      grandTotal += b;
+    }
+  }
+
+  const topKategorien = [...AUSGABE_KATEGORIEN]
+    .filter((k) => rowTotals[k] > 0)
+    .sort((a, b) => rowTotals[b] - rowTotals[a])
+    .slice(0, 2);
+
+  return (
+    <div>
+      <Link
+        to={`/companies/${companyId}`}
+        className="inline-flex items-center gap-1 text-sm text-gray-500 hover:text-gray-700 mb-6"
+      >
+        <ChevronLeft className="h-4 w-4" /> Zurück zum Mandanten
+      </Link>
+
+      <div className="flex items-center justify-between mb-8">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900">Betriebsausgaben</h1>
+          <p className="text-gray-500 mt-1">{companyName} · {year}</p>
+        </div>
+        <select
+          value={year}
+          onChange={(e) => loadYear(Number(e.target.value))}
+          className="rounded-lg border border-gray-300 px-3 py-2 text-sm focus:outline-none focus:ring-2 focus:ring-rose-500"
+        >
+          {years.map((y) => <option key={y} value={y}>{y}</option>)}
+        </select>
+      </div>
+
+      {/* Zusammenfassung */}
+      <div className="grid grid-cols-2 md:grid-cols-4 gap-4 mb-6">
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Gesamt {year}</p>
+            <p className="text-xl font-bold text-rose-600">{formatCurrency(grandTotal)}</p>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Kategorien mit Einträgen</p>
+            <p className="text-xl font-bold text-gray-900">
+              {AUSGABE_KATEGORIEN.filter((k) => rowTotals[k] > 0).length}
+            </p>
+          </CardContent>
+        </Card>
+        {topKategorien.map((k) => (
+          <Card key={k}>
+            <CardContent className="pt-5 pb-5">
+              <p className="text-xs text-gray-500 mb-1 truncate">{KATEGORIE_LABELS[k]}</p>
+              <p className="text-xl font-bold text-gray-900">{formatCurrency(rowTotals[k])}</p>
+            </CardContent>
+          </Card>
+        ))}
+        {topKategorien.length < 2 && Array.from({ length: 2 - topKategorien.length }).map((_, i) => (
+          <div key={i} />
+        ))}
+      </div>
+
+      {/* Matrix-Tabelle */}
+      {loadingYear ? (
+        <div className="flex items-center justify-center py-16 text-gray-400">
+          <Loader2 className="h-6 w-6 animate-spin mr-2" />
+          Lade Ausgaben...
+        </div>
+      ) : (
+        <Card>
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm table-fixed border-collapse">
+              <colgroup>
+                <col style={{ width: "180px" }} />
+                {MONTHS.map((_, i) => <col key={i} style={{ width: "72px" }} />)}
+                <col style={{ width: "88px" }} />
+              </colgroup>
+              <thead>
+                <tr className="border-b border-slate-200 bg-slate-50">
+                  <th className="px-3 py-2.5 text-left text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                    Kategorie
+                  </th>
+                  {MONTHS.map((m) => (
+                    <th key={m} className="px-1 py-2.5 text-center text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                      {m}
+                    </th>
+                  ))}
+                  <th className="px-2 py-2.5 text-right text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                    Gesamt
+                  </th>
+                </tr>
+              </thead>
+              <tbody className="divide-y divide-slate-50">
+                {AUSGABE_KATEGORIEN.map((kat) => (
+                  <tr key={kat} className="hover:bg-slate-50/60 group">
+                    <td className="px-3 py-1.5 text-xs font-medium text-slate-700 truncate">
+                      {KATEGORIE_LABELS[kat]}
+                    </td>
+                    {Array.from({ length: 12 }, (_, i) => i + 1).map((month) => {
+                      const cell = grid[kat]?.[month];
+                      const betrag = cell?.betrag ?? 0;
+                      const isEditing = editingCell?.kategorie === kat && editingCell?.month === month;
+                      const isSaving = savingCell?.kategorie === kat && savingCell?.month === month;
+
+                      return (
+                        <td
+                          key={month}
+                          className={`px-1 py-1 text-right align-middle ${isEditing ? "bg-indigo-50" : ""}`}
+                        >
+                          {isSaving ? (
+                            <span className="flex justify-end pr-1">
+                              <Loader2 className="h-3 w-3 animate-spin text-slate-400" />
+                            </span>
+                          ) : isEditing ? (
+                            <input
+                              type="number"
+                              step="0.01"
+                              min="0"
+                              autoFocus
+                              value={cellInput}
+                              onChange={(e) => setCellInput(e.target.value)}
+                              onBlur={commitCell}
+                              onKeyDown={(e) => {
+                                if (e.key === "Enter") { e.preventDefault(); commitCell(); }
+                                if (e.key === "Escape") setEditingCell(null);
+                              }}
+                              className="w-full text-right text-sm border border-indigo-300 rounded px-1 py-0.5 focus:outline-none focus:ring-1 focus:ring-indigo-400"
+                            />
+                          ) : (
+                            <button
+                              type="button"
+                              onClick={() => startEdit(kat, month)}
+                              disabled={!!savingCell}
+                              className={`w-full text-right text-xs px-1 py-0.5 rounded transition-colors
+                                ${betrag > 0
+                                  ? "text-slate-800 font-medium"
+                                  : "text-transparent group-hover:text-slate-300 hover:!text-slate-500"}
+                                hover:bg-indigo-50 focus:outline-none focus:ring-1 focus:ring-indigo-300`}
+                            >
+                              {betrag > 0
+                                ? betrag.toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                                : "—"}
+                            </button>
+                          )}
+                        </td>
+                      );
+                    })}
+                    <td className={`px-2 py-1.5 text-right text-xs font-semibold ${rowTotals[kat] > 0 ? "text-rose-600" : "text-slate-300"}`}>
+                      {rowTotals[kat] > 0
+                        ? rowTotals[kat].toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                        : "—"}
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+              <tfoot>
+                <tr className="border-t-2 border-slate-300 bg-slate-50">
+                  <td className="px-3 py-2.5 text-xs font-bold text-slate-700">Gesamt</td>
+                  {Array.from({ length: 12 }, (_, i) => i + 1).map((month) => (
+                    <td key={month} className={`px-1 py-2.5 text-right text-xs font-bold ${colTotals[month] > 0 ? "text-slate-800" : "text-slate-300"}`}>
+                      {colTotals[month] > 0
+                        ? colTotals[month].toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                        : "—"}
+                    </td>
+                  ))}
+                  <td className="px-2 py-2.5 text-right text-xs font-bold text-rose-600">
+                    {grandTotal.toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })}
+                  </td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+          <div className="px-3 py-2 border-t border-slate-100 text-xs text-slate-400">
+            Zelle anklicken zum Bearbeiten · Enter speichern · Escape abbrechen · 0 löscht den Eintrag
+          </div>
+        </Card>
+      )}
+    </div>
+  );
+}

app/routes/companies.$id.bilanzen.tsx

@@ -0,0 +1,303 @@
+import { useState, useEffect } from "react";
+import { Link, useLoaderData } from "react-router";
+import { requireUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card";
+import { formatCurrency } from "@/lib/tax";
+import { ChevronLeft, Scale, TrendingUp, Info } from "lucide-react";
+import { KATEGORIE_LABELS } from "@/lib/ausgaben";
+
+export const handle = {
+  breadcrumbs: (data: { companyId: string; companyName: string }) => [
+    { label: "Mandanten", href: "/companies" },
+    { label: data.companyName, href: `/companies/${data.companyId}` },
+    { label: "Bilanzen" },
+  ],
+};
+
+export async function loader({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await requireUser(request);
+  const company = await prisma.company.findFirst({
+    where: { id: params.id, userId: user.id },
+    select: { id: true, name: true },
+  });
+  if (!company) throw new Response("Not Found", { status: 404 });
+  return { companyId: company.id, companyName: company.name };
+}
+
+interface ErloeseByRate {
+  netAmount: number;
+  taxAmount: number;
+  grossAmount: number;
+}
+
+interface BilanzenData {
+  year: number;
+  kleinunternehmer: boolean;
+  guv: {
+    erloeseByRate: Record<string, ErloeseByRate>;
+    netTotal: number;
+    taxTotal: number;
+    grossTotal: number;
+    invoiceCount: number;
+    ausgabenGesamt: number;
+    ausgabenByKategorie: { kategorie: string; betrag: number }[];
+    sonstigeEinnahmen: number;
+    jahresergebnis: number;
+  };
+  bilanz: {
+    aktiva: {
+      forderungen: { betrag: number; anzahl: number };
+      bank: { betrag: number; anzahl: number };
+      summe: number;
+    };
+    passiva: {
+      eigenkapital: number;
+      summe: number;
+    };
+  };
+}
+
+function Row({ label, value, bold, indent, muted }: {
+  label: string;
+  value?: number;
+  bold?: boolean;
+  indent?: boolean;
+  muted?: boolean;
+}) {
+  return (
+    <div className={`flex justify-between py-2 ${bold ? "border-t border-gray-200 mt-1" : "border-b border-gray-50"}`}>
+      <span className={`text-sm ${indent ? "ml-4" : ""} ${bold ? "font-semibold text-gray-900" : muted ? "text-gray-400" : "text-gray-700"}`}>
+        {label}
+      </span>
+      {value !== undefined ? (
+        <span className={`text-sm tabular-nums ${bold ? "font-bold text-gray-900" : muted ? "text-gray-400" : "text-gray-800"}`}>
+          {formatCurrency(value)}
+        </span>
+      ) : null}
+    </div>
+  );
+}
+
+export default function BilanzenPage() {
+  const { companyId } = useLoaderData<typeof loader>();
+  const [year, setYear] = useState(new Date().getFullYear());
+  const [data, setData] = useState<BilanzenData | null>(null);
+  const [loading, setLoading] = useState(true);
+
+  useEffect(() => {
+    setLoading(true);
+    fetch(`/api/bilanzen?companyId=${companyId}&year=${year}`)
+      .then((r) => r.json())
+      .then((d) => { setData(d); setLoading(false); });
+  }, [companyId, year]);
+
+  const years = Array.from({ length: 5 }, (_, i) => new Date().getFullYear() - i);
+
+  return (
+    <div>
+      <Link
+        to={`/companies/${companyId}`}
+        className="inline-flex items-center gap-1 text-sm text-gray-500 hover:text-gray-700 mb-6"
+      >
+        <ChevronLeft className="h-4 w-4" /> Zurück zum Mandanten
+      </Link>
+
+      <div className="flex items-center justify-between mb-8">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900">Bilanzen</h1>
+          <p className="text-gray-500 mt-1">Bilanz und Gewinn- & Verlustrechnung</p>
+        </div>
+        <select
+          value={year}
+          onChange={(e) => setYear(Number(e.target.value))}
+          className="rounded-lg border border-gray-300 px-3 py-2 text-sm focus:outline-none focus:ring-2 focus:ring-teal-500"
+        >
+          {years.map((y) => <option key={y} value={y}>{y}</option>)}
+        </select>
+      </div>
+
+      {loading ? (
+        <div className="text-center text-gray-500 py-12">Lade Auswertung...</div>
+      ) : data && (
+        <div className="space-y-6">
+          {/* Zusammenfassung */}
+          <div className="grid grid-cols-2 md:grid-cols-4 gap-4">
+            <Card>
+              <CardContent className="pt-6">
+                <p className="text-sm text-gray-500 mb-1">Umsatz (netto)</p>
+                <p className="text-2xl font-bold text-gray-900">{formatCurrency(data.guv.netTotal)}</p>
+              </CardContent>
+            </Card>
+            <Card>
+              <CardContent className="pt-6">
+                <p className="text-sm text-gray-500 mb-1">Betriebsausgaben</p>
+                <p className="text-2xl font-bold text-rose-600">{formatCurrency(data.guv.ausgabenGesamt)}</p>
+              </CardContent>
+            </Card>
+            <Card>
+              <CardContent className="pt-6">
+                <p className="text-sm text-gray-500 mb-1">Jahresergebnis</p>
+                <p className={`text-2xl font-bold ${data.guv.jahresergebnis >= 0 ? "text-teal-600" : "text-red-600"}`}>
+                  {formatCurrency(data.guv.jahresergebnis)}
+                </p>
+              </CardContent>
+            </Card>
+            <Card>
+              <CardContent className="pt-6">
+                <p className="text-sm text-gray-500 mb-1">Bilanzsumme</p>
+                <p className="text-2xl font-bold text-gray-900">{formatCurrency(data.bilanz.aktiva.summe)}</p>
+              </CardContent>
+            </Card>
+          </div>
+
+          {/* GuV */}
+          <Card>
+            <CardHeader>
+              <div className="flex items-center gap-2">
+                <TrendingUp className="h-5 w-5 text-teal-600" />
+                <CardTitle>Gewinn- und Verlustrechnung (GuV) {year}</CardTitle>
+              </div>
+            </CardHeader>
+            <CardContent>
+              <div className="max-w-lg">
+                <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Erträge</p>
+
+                {Object.entries(data.guv.erloeseByRate)
+                  .sort(([a], [b]) => Number(b) - Number(a))
+                  .map(([rate, group]) => (
+                    <Row
+                      key={rate}
+                      label={
+                        data.kleinunternehmer
+                          ? "Umsatzerlöse (steuerfrei)"
+                          : `Umsatzerlöse ${Number(rate) > 0 ? `${rate}% MwSt.` : "steuerfrei"}`
+                      }
+                      value={group.netAmount}
+                      indent
+                    />
+                  ))}
+
+                {!data.kleinunternehmer && data.guv.taxTotal > 0 && (
+                  <Row label="Umsatzsteuer" value={data.guv.taxTotal} indent muted />
+                )}
+
+                <Row label="Summe Umsatzerlöse (netto)" value={data.guv.netTotal} bold />
+
+                {data.guv.sonstigeEinnahmen > 0 && (
+                  <div className="mt-4">
+                    <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Sonstige Einnahmen</p>
+                    <Row label="Privateinlagen, Erstattungen u.a." value={data.guv.sonstigeEinnahmen} indent />
+                    <Row label="Summe Sonstige Einnahmen" value={data.guv.sonstigeEinnahmen} bold />
+                  </div>
+                )}
+
+                <div className="mt-6">
+                  <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Aufwendungen</p>
+                  {data.guv.ausgabenByKategorie.length > 0 ? (
+                    data.guv.ausgabenByKategorie
+                      .sort((a, b) => b.betrag - a.betrag)
+                      .map((a) => (
+                        <Row
+                          key={a.kategorie}
+                          label={KATEGORIE_LABELS[a.kategorie as keyof typeof KATEGORIE_LABELS] ?? a.kategorie}
+                          value={a.betrag}
+                          indent
+                        />
+                      ))
+                  ) : (
+                    <Row label="Betriebsausgaben" value={0} indent muted />
+                  )}
+                  <Row label="Summe Aufwendungen" value={data.guv.ausgabenGesamt} bold />
+                </div>
+
+                <div className="mt-6 pt-3 border-t-2 border-teal-200">
+                  <div className="flex justify-between py-2">
+                    <span className="text-base font-bold text-gray-900">
+                      {data.guv.jahresergebnis >= 0 ? "Jahresüberschuss" : "Jahresfehlbetrag"}
+                    </span>
+                    <span className={`text-base font-bold ${data.guv.jahresergebnis >= 0 ? "text-teal-600" : "text-red-600"}`}>
+                      {formatCurrency(data.guv.jahresergebnis)}
+                    </span>
+                  </div>
+                </div>
+
+                {data.guv.ausgabenGesamt === 0 && (
+                  <div className="mt-4 flex items-start gap-2 p-3 rounded-lg bg-amber-50 border border-amber-100">
+                    <Info className="h-4 w-4 text-amber-500 shrink-0 mt-0.5" />
+                    <p className="text-xs text-amber-700">
+                      Noch keine Betriebsausgaben für {data.year} erfasst.
+                      Ausgaben können über die <a href={`/companies/${companyId}/ausgaben`} className="underline">Ausgaben-Seite</a> gepflegt werden.
+                    </p>
+                  </div>
+                )}
+              </div>
+            </CardContent>
+          </Card>
+
+          {/* Bilanz */}
+          <div className="grid grid-cols-1 md:grid-cols-2 gap-6">
+            {/* Aktiva */}
+            <Card>
+              <CardHeader>
+                <div className="flex items-center gap-2">
+                  <Scale className="h-5 w-5 text-teal-600" />
+                  <CardTitle>Aktiva – Stichtag 31.12.{year}</CardTitle>
+                </div>
+              </CardHeader>
+              <CardContent>
+                <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Umlaufvermögen</p>
+                <Row
+                  label={`Forderungen aus L+L (${data.bilanz.aktiva.forderungen.anzahl} offen)`}
+                  value={data.bilanz.aktiva.forderungen.betrag}
+                  indent
+                />
+                <Row
+                  label={`Bank / Kasse (${data.bilanz.aktiva.bank.anzahl} bezahlt)`}
+                  value={data.bilanz.aktiva.bank.betrag}
+                  indent
+                />
+                <Row label="Summe Aktiva" value={data.bilanz.aktiva.summe} bold />
+
+                <div className="mt-4 flex items-start gap-2 p-3 rounded-lg bg-gray-50 border border-gray-100">
+                  <Info className="h-4 w-4 text-gray-400 shrink-0 mt-0.5" />
+                  <p className="text-xs text-gray-500">
+                    Bank/Kasse ist eine Näherung auf Basis bezahlter Rechnungen (kumuliert bis Jahresende).
+                  </p>
+                </div>
+              </CardContent>
+            </Card>
+
+            {/* Passiva */}
+            <Card>
+              <CardHeader>
+                <div className="flex items-center gap-2">
+                  <Scale className="h-5 w-5 text-teal-600" />
+                  <CardTitle>Passiva – Stichtag 31.12.{year}</CardTitle>
+                </div>
+              </CardHeader>
+              <CardContent>
+                <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Eigenkapital</p>
+                <Row label="Eigenkapital (vereinfacht)" value={data.bilanz.passiva.eigenkapital} indent />
+
+                <div className="mt-4">
+                  <p className="text-xs font-semibold uppercase text-gray-400 tracking-wide mb-3">Verbindlichkeiten</p>
+                  <Row label="Verbindlichkeiten" value={0} indent muted />
+                </div>
+
+                <Row label="Summe Passiva" value={data.bilanz.passiva.summe} bold />
+
+                <div className="mt-4 flex items-start gap-2 p-3 rounded-lg bg-gray-50 border border-gray-100">
+                  <Info className="h-4 w-4 text-gray-400 shrink-0 mt-0.5" />
+                  <p className="text-xs text-gray-500">
+                    Verbindlichkeiten werden nicht erfasst. Das Eigenkapital entspricht vereinfacht der Aktivseite.
+                  </p>
+                </div>
+              </CardContent>
+            </Card>
+          </div>
+        </div>
+      )}
+    </div>
+  );
+}

app/routes/companies.$id.einnahmen.tsx

@@ -0,0 +1,410 @@
+import { useState, useCallback } from "react";
+import { Link, useLoaderData, useRevalidator } from "react-router";
+import { requireUser } from "@/session.server";
+import prisma from "@/lib/prisma.server";
+import { Card, CardContent } from "@/components/ui/card";
+import { ChevronLeft, Loader2 } from "lucide-react";
+import { formatCurrency } from "@/lib/tax";
+import { EINNAHME_KATEGORIEN, EINNAHME_LABELS, type EinnahmeKategorieKey } from "@/lib/einnahmen";
+
+export const handle = {
+  breadcrumbs: (data: { companyId: string; companyName: string }) => [
+    { label: "Mandanten", href: "/companies" },
+    { label: data.companyName, href: `/companies/${data.companyId}` },
+    { label: "Sonstige Einnahmen" },
+  ],
+};
+
+const MONTHS = ["Jan", "Feb", "Mär", "Apr", "Mai", "Jun", "Jul", "Aug", "Sep", "Okt", "Nov", "Dez"];
+
+interface Einnahme {
+  id: string;
+  kategorie: EinnahmeKategorieKey;
+  betrag: number;
+  datum: string;
+}
+
+type GridCell = { ids: string[]; betrag: number };
+type GridData = Record<string, Record<number, GridCell>>;
+
+/**
+ * Builds a grid data structure from the given einnahmen array.
+ * The grid has the shape of { [kategorie]: { [month]: { ids: string[]; betrag: number } } }
+ * where each month has a list of einnahmen ids and the sum of their betrage.
+ *
+ * @param {Einnahme[]} einnahmen - The array of einnahmen to build the grid from.
+ * @returns {GridData} - The built grid data structure.
+ */
+function buildGrid(einnahmen: Einnahme[]): GridData {
+  const grid: GridData = {};
+  for (const k of EINNAHME_KATEGORIEN) {
+    grid[k] = {};
+    for (let m = 1; m <= 12; m++) grid[k][m] = { ids: [], betrag: 0 };
+  }
+  for (const e of einnahmen) {
+    const month = new Date(e.datum).getMonth() + 1;
+    if (grid[e.kategorie]?.[month] !== undefined) {
+      grid[e.kategorie][month].ids.push(e.id);
+      grid[e.kategorie][month].betrag += e.betrag;
+    }
+  }
+  return grid;
+}
+
+/**
+ * Loads the data for the EinnahmenPage.
+ *
+ * @param {Request} request - The request object.
+ * @param {Object} params - The route parameters.
+ * @param {string} params.id - The id of the company.
+ *
+ * @returns {Promise<Object>} - A promise resolving to an object containing the company data and the initial year.
+ *
+ * @throws {Response} - If the company is not found.
+ */
+export async function loader({ request, params }: { request: Request; params: { id: string } }) {
+  const user = await requireUser(request);
+  const company = await prisma.company.findFirst({
+    where: { id: params.id, userId: user.id },
+    select: { id: true, name: true },
+  });
+  if (!company) throw new Response("Not Found", { status: 404 });
+
+  const year = new Date().getFullYear();
+  const einnahmen = await prisma.betriebseinnahme.findMany({
+    where: {
+      companyId: params.id,
+      datum: { gte: new Date(`${year}-01-01`), lt: new Date(`${year + 1}-01-01`) },
+    },
+    orderBy: { datum: "asc" },
+  });
+
+  return {
+    companyId: company.id,
+    companyName: company.name,
+    initialYear: year,
+    einnahmen: einnahmen.map((e) => ({
+      id: e.id,
+      kategorie: e.kategorie as EinnahmeKategorieKey,
+      betrag: Number(e.betrag),
+      datum: e.datum.toISOString(),
+    })),
+  };
+}
+
+/**
+ * The EinnahmenPage component displays a table of the company's expenses
+ * for the selected year. It allows the user to edit the expenses and save
+ * the changes.
+ *
+ * @returns {JSX.Element} - The EinnahmenPage component.
+ */
+export default function EinnahmenPage() {
+  const { einnahmen: initialEinnahmen, companyId, companyName, initialYear } = useLoaderData<typeof loader>();
+  const { revalidate } = useRevalidator();
+
+  const [year, setYear] = useState(initialYear);
+  const [grid, setGrid] = useState<GridData>(() => buildGrid(initialEinnahmen));
+  const [loadingYear, setLoadingYear] = useState(false);
+
+  const [editingCell, setEditingCell] = useState<{ kategorie: string; month: number } | null>(null);
+  const [cellInput, setCellInput] = useState("");
+  const [savingCell, setSavingCell] = useState<{ kategorie: string; month: number } | null>(null);
+
+  const years = Array.from({ length: 5 }, (_, i) => new Date().getFullYear() - i);
+
+  /**
+   * Load the expenses for the given year.
+   *
+   * @param {number} y - The year to load the expenses for.
+   */
+  async function loadYear(y: number) {
+    setEditingCell(null);
+    setYear(y);
+    setLoadingYear(true);
+    const res = await fetch(`/api/einnahmen?companyId=${companyId}&year=${y}`);
+    const data: Einnahme[] = await res.json();
+    setGrid(buildGrid(data));
+    setLoadingYear(false);
+  }
+
+  function startEdit(kategorie: string, month: number) {
+    if (savingCell) return;
+    const cell = grid[kategorie]?.[month];
+    setEditingCell({ kategorie, month });
+    setCellInput(cell?.betrag ? String(cell.betrag) : "");
+  }
+
+  const commitCell = useCallback(async () => {
+    if (!editingCell) return;
+    const { kategorie, month } = editingCell;
+    setEditingCell(null);
+
+    const newBetrag = parseFloat(cellInput.replace(",", ".")) || 0;
+    const cell = grid[kategorie]?.[month];
+    const oldBetrag = cell?.betrag ?? 0;
+
+    if (newBetrag === oldBetrag) return;
+
+    setSavingCell({ kategorie, month });
+
+    try {
+      if (newBetrag <= 0 && cell?.ids.length) {
+        await Promise.all(
+          cell.ids.map((id) => fetch(`/api/einnahmen/${id}`, { method: "DELETE" }))
+        );
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [], betrag: 0 } };
+          return next;
+        });
+      } else if (newBetrag > 0 && cell?.ids.length === 1) {
+        await fetch(`/api/einnahmen/${cell.ids[0]}`, {
+          method: "PUT",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: cell.ids, betrag: newBetrag } };
+          return next;
+        });
+      } else if (newBetrag > 0 && (cell?.ids.length ?? 0) > 1) {
+        await Promise.all(
+          cell!.ids.map((id) => fetch(`/api/einnahmen/${id}`, { method: "DELETE" }))
+        );
+        const res = await fetch("/api/einnahmen", {
+          method: "POST",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            companyId,
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        const created: Einnahme = await res.json();
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [created.id], betrag: newBetrag } };
+          return next;
+        });
+      } else if (newBetrag > 0) {
+        const res = await fetch("/api/einnahmen", {
+          method: "POST",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({
+            companyId,
+            kategorie,
+            betrag: newBetrag,
+            datum: `${year}-${String(month).padStart(2, "0")}-01`,
+          }),
+        });
+        const created: Einnahme = await res.json();
+        setGrid((g) => {
+          const next = { ...g };
+          next[kategorie] = { ...next[kategorie], [month]: { ids: [created.id], betrag: newBetrag } };
+          return next;
+        });
+      }
+
+      revalidate();
+    } finally {
+      setSavingCell(null);
+    }
+  }, [editingCell, cellInput, grid, companyId, year, revalidate]);
+
+  // Berechnungen
+  const rowTotals: Record<string, number> = {};
+  const colTotals: Record<number, number> = {};
+  let grandTotal = 0;
+
+  for (const k of EINNAHME_KATEGORIEN) {
+    rowTotals[k] = 0;
+    for (let m = 1; m <= 12; m++) {
+      const b = grid[k]?.[m]?.betrag ?? 0;
+      rowTotals[k] += b;
+      colTotals[m] = (colTotals[m] ?? 0) + b;
+      grandTotal += b;
+    }
+  }
+
+  const topKategorien = [...EINNAHME_KATEGORIEN]
+    .filter((k) => rowTotals[k] > 0)
+    .sort((a, b) => rowTotals[b] - rowTotals[a])
+    .slice(0, 2);
+
+  return (
+    <div>
+      <Link
+        to={`/companies/${companyId}`}
+        className="inline-flex items-center gap-1 text-sm text-gray-500 hover:text-gray-700 mb-6"
+      >
+        <ChevronLeft className="h-4 w-4" /> Zurück zum Mandanten
+      </Link>
+
+      <div className="flex items-center justify-between mb-8">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900">Sonstige Einnahmen</h1>
+          <p className="text-gray-500 mt-1">{companyName} · {year}</p>
+        </div>
+        <select
+          value={year}
+          onChange={(e) => loadYear(Number(e.target.value))}
+          className="rounded-lg border border-gray-300 px-3 py-2 text-sm focus:outline-none focus:ring-2 focus:ring-emerald-500"
+        >
+          {years.map((y) => <option key={y} value={y}>{y}</option>)}
+        </select>
+      </div>
+
+      {/* Zusammenfassung */}
+      <div className="grid grid-cols-2 md:grid-cols-4 gap-4 mb-6">
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Gesamt {year}</p>
+            <p className="text-xl font-bold text-emerald-600">{formatCurrency(grandTotal)}</p>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardContent className="pt-5 pb-5">
+            <p className="text-xs text-gray-500 mb-1">Kategorien mit Einträgen</p>
+            <p className="text-xl font-bold text-gray-900">
+              {EINNAHME_KATEGORIEN.filter((k) => rowTotals[k] > 0).length}
+            </p>
+          </CardContent>
+        </Card>
+        {topKategorien.map((k) => (
+          <Card key={k}>
+            <CardContent className="pt-5 pb-5">
+              <p className="text-xs text-gray-500 mb-1 truncate">{EINNAHME_LABELS[k]}</p>
+              <p className="text-xl font-bold text-gray-900">{formatCurrency(rowTotals[k])}</p>
+            </CardContent>
+          </Card>
+        ))}
+        {topKategorien.length < 2 && Array.from({ length: 2 - topKategorien.length }).map((_, i) => (
+          <div key={i} />
+        ))}
+      </div>
+
+      {/* Matrix-Tabelle */}
+      {loadingYear ? (
+        <div className="flex items-center justify-center py-16 text-gray-400">
+          <Loader2 className="h-6 w-6 animate-spin mr-2" />
+          Lade Einnahmen...
+        </div>
+      ) : (
+        <Card>
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm table-fixed border-collapse">
+              <colgroup>
+                <col style={{ width: "180px" }} />
+                {MONTHS.map((_, i) => <col key={i} style={{ width: "72px" }} />)}
+                <col style={{ width: "88px" }} />
+              </colgroup>
+              <thead>
+                <tr className="border-b border-slate-200 bg-slate-50">
+                  <th className="px-3 py-2.5 text-left text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                    Kategorie
+                  </th>
+                  {MONTHS.map((m) => (
+                    <th key={m} className="px-1 py-2.5 text-center text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                      {m}
+                    </th>
+                  ))}
+                  <th className="px-2 py-2.5 text-right text-xs font-semibold text-slate-500 uppercase tracking-wide">
+                    Gesamt
+                  </th>
+                </tr>
+              </thead>
+              <tbody className="divide-y divide-slate-50">
+                {EINNAHME_KATEGORIEN.map((kat) => (
+                  <tr key={kat} className="hover:bg-slate-50/60 group">
+                    <td className="px-3 py-1.5 text-xs font-medium text-slate-700 truncate">
+                      {EINNAHME_LABELS[kat]}
+                    </td>
+                    {Array.from({ length: 12 }, (_, i) => i + 1).map((month) => {
+                      const cell = grid[kat]?.[month];
+                      const betrag = cell?.betrag ?? 0;
+                      const isEditing = editingCell?.kategorie === kat && editingCell?.month === month;
+                      const isSaving = savingCell?.kategorie === kat && savingCell?.month === month;
+
+                      return (
+                        <td
+                          key={month}
+                          className={`px-1 py-1 text-right align-middle ${isEditing ? "bg-emerald-50" : ""}`}
+                        >
+                          {isSaving ? (
+                            <span className="flex justify-end pr-1">
+                              <Loader2 className="h-3 w-3 animate-spin text-slate-400" />
+                            </span>
+                          ) : isEditing ? (
+                            <input
+                              type="number"
+                              step="0.01"
+                              min="0"
+                              autoFocus
+                              value={cellInput}
+                              onChange={(e) => setCellInput(e.target.value)}
+                              onBlur={commitCell}
+                              onKeyDown={(e) => {
+                                if (e.key === "Enter") { e.preventDefault(); commitCell(); }
+                                if (e.key === "Escape") setEditingCell(null);
+                              }}
+                              className="w-full text-right text-sm border border-emerald-300 rounded px-1 py-0.5 focus:outline-none focus:ring-1 focus:ring-emerald-400"
+                            />
+                          ) : (
+                            <button
+                              type="button"
+                              onClick={() => startEdit(kat, month)}
+                              disabled={!!savingCell}
+                              className={`w-full text-right text-xs px-1 py-0.5 rounded transition-colors
+                                ${betrag > 0
+                                  ? "text-slate-800 font-medium"
+                                  : "text-transparent group-hover:text-slate-300 hover:!text-slate-500"}
+                                hover:bg-emerald-50 focus:outline-none focus:ring-1 focus:ring-emerald-300`}
+                            >
+                              {betrag > 0
+                                ? betrag.toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                                : "—"}
+                            </button>
+                          )}
+                        </td>
+                      );
+                    })}
+                    <td className={`px-2 py-1.5 text-right text-xs font-semibold ${rowTotals[kat] > 0 ? "text-emerald-600" : "text-slate-300"}`}>
+                      {rowTotals[kat] > 0
+                        ? rowTotals[kat].toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                        : "—"}
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+              <tfoot>
+                <tr className="border-t-2 border-slate-300 bg-slate-50">
+                  <td className="px-3 py-2.5 text-xs font-bold text-slate-700">Gesamt</td>
+                  {Array.from({ length: 12 }, (_, i) => i + 1).map((month) => (
+                    <td key={month} className={`px-1 py-2.5 text-right text-xs font-bold ${colTotals[month] > 0 ? "text-slate-800" : "text-slate-300"}`}>
+                      {colTotals[month] > 0
+                        ? colTotals[month].toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+                        : "—"}
+                    </td>
+                  ))}
+                  <td className="px-2 py-2.5 text-right text-xs font-bold text-emerald-600">
+                    {grandTotal.toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 })}
+                  </td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+          <div className="px-3 py-2 border-t border-slate-100 text-xs text-slate-400">
+            Zelle anklicken zum Bearbeiten · Enter speichern · Escape abbrechen · 0 löscht den Eintrag
+          </div>
+        </Card>
+      )}
+    </div>
+  );
+}

app/routes/companies.$id.tsx

@@ -7,7 +7,7 @@ import { Badge } from "@/components/ui/badge";
 import { formatCurrency, formatDate } from "@/lib/tax";
 import {
   FileText, Users, BarChart3, Plus, Edit, Building2,
-  Mail, Phone, CreditCard, Receipt, Archive, ArchiveRestore, AlertTriangle, Briefcase
+  Mail, Phone, CreditCard, Receipt, Archive, ArchiveRestore, AlertTriangle, Briefcase, Scale, TrendingDown, TrendingUp
 } from "lucide-react";
 import { InvoiceStatus } from "@prisma/client";
 import { useState } from "react";
@@ -50,9 +50,10 @@ const statusVariants: Record<InvoiceStatus, "secondary" | "default" | "success"
 export async function loader({ request, params }: { request: Request; params: { id: string } }) {
   const user = await requireUser(request);
   const { id } = params;
+  const isAdmin = user.role === "ADMIN";
 
   const company = await prisma.company.findFirst({
-    where: { id, userId: user.id },
+    where: isAdmin ? { id } : { id, userId: user.id },
     include: {
       invoices: {
         where: { status: { not: InvoiceStatus.DELETED } },
@@ -72,7 +73,7 @@ export async function loader({ request, params }: { request: Request; params: {
   });
 
   return {
-    isAdmin: user.role === "ADMIN",
+    isAdmin,
     company: {
       ...company,
       archivedAt: company.archivedAt?.toISOString() ?? null,
@@ -232,6 +233,36 @@ export default function CompanyPage() {
             </CardContent>
           </Card>
         </Link>
+        <Link to={`/companies/${id}/bilanzen`} className="block">
+          <Card className="hover:border-teal-200 hover:shadow-sm transition-all cursor-pointer">
+            <CardContent className="pt-4 pb-4 flex items-center gap-3">
+              <div className="p-2 rounded-lg bg-teal-50">
+                <Scale className="h-4 w-4 text-teal-600" />
+              </div>
+              <span className="text-sm font-medium text-gray-700">Bilanzen</span>
+            </CardContent>
+          </Card>
+        </Link>
+        <Link to={`/companies/${id}/ausgaben`} className="block">
+          <Card className="hover:border-rose-200 hover:shadow-sm transition-all cursor-pointer">
+            <CardContent className="pt-4 pb-4 flex items-center gap-3">
+              <div className="p-2 rounded-lg bg-rose-50">
+                <TrendingDown className="h-4 w-4 text-rose-600" />
+              </div>
+              <span className="text-sm font-medium text-gray-700">Ausgaben</span>
+            </CardContent>
+          </Card>
+        </Link>
+        <Link to={`/companies/${id}/einnahmen`} className="block">
+          <Card className="hover:border-emerald-200 hover:shadow-sm transition-all cursor-pointer">
+            <CardContent className="pt-4 pb-4 flex items-center gap-3">
+              <div className="p-2 rounded-lg bg-emerald-50">
+                <TrendingUp className="h-4 w-4 text-emerald-600" />
+              </div>
+              <span className="text-sm font-medium text-gray-700">Einnahmen</span>
+            </CardContent>
+          </Card>
+        </Link>
       </div>
 
       <div className="grid grid-cols-1 lg:grid-cols-3 gap-6">

prisma/migrations/20260324114616_add_betriebsausgaben/migration.sql

@@ -0,0 +1,18 @@
+-- CreateTable
+CREATE TABLE `betriebsausgaben` (
+    `id` VARCHAR(191) NOT NULL,
+    `companyId` VARCHAR(191) NOT NULL,
+    `kategorie` ENUM('WAREN_ROHSTOFFE', 'GERINGWERTIGE_WIRTSCHAFTSGUETER', 'ABSCHREIBUNGEN', 'MIETE', 'STROM_WASSER', 'TELEKOMMUNIKATION', 'FORTBILDUNG_MESSEN', 'BEITRAEGE', 'VERSICHERUNGEN', 'WERBEKOSTEN', 'ZINSEN', 'REISEKOSTEN', 'REPARATUREN_INSTANDHALTUNG', 'BUEROBEDARF', 'REPRAESENTATIONSKOSTEN', 'SONSTIGER_BETRIEBSBEDARF', 'NEBENKOSTEN_GELDVERKEHR') NOT NULL,
+    `betrag` DECIMAL(10, 2) NOT NULL,
+    `datum` DATETIME(3) NOT NULL,
+    `beschreibung` TEXT NULL,
+    `createdAt` DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3),
+    `updatedAt` DATETIME(3) NOT NULL,
+
+    INDEX `betriebsausgaben_companyId_idx`(`companyId`),
+    INDEX `betriebsausgaben_datum_idx`(`datum`),
+    PRIMARY KEY (`id`)
+) DEFAULT CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci;
+
+-- AddForeignKey
+ALTER TABLE `betriebsausgaben` ADD CONSTRAINT `betriebsausgaben_companyId_fkey` FOREIGN KEY (`companyId`) REFERENCES `companies`(`id`) ON DELETE CASCADE ON UPDATE CASCADE;

prisma/migrations/20260324121344_add_betriebseinnahmen/migration.sql

@@ -0,0 +1,18 @@
+-- CreateTable
+CREATE TABLE `betriebseinnahmen` (
+    `id` VARCHAR(191) NOT NULL,
+    `companyId` VARCHAR(191) NOT NULL,
+    `kategorie` ENUM('PRIVATEINLAGEN', 'DARLEHEN', 'STEUERERSTATTUNGEN', 'VERSICHERUNGSERSTATTUNGEN', 'ZINSERTRAEGE', 'VERMIETUNG_VERPACHTUNG', 'VERAEUSSERUNGSERLOES', 'EIGENVERBRAUCH', 'SONSTIGE_EINNAHMEN') NOT NULL,
+    `betrag` DECIMAL(10, 2) NOT NULL,
+    `datum` DATETIME(3) NOT NULL,
+    `beschreibung` TEXT NULL,
+    `createdAt` DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3),
+    `updatedAt` DATETIME(3) NOT NULL,
+
+    INDEX `betriebseinnahmen_companyId_idx`(`companyId`),
+    INDEX `betriebseinnahmen_datum_idx`(`datum`),
+    PRIMARY KEY (`id`)
+) DEFAULT CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci;
+
+-- AddForeignKey
+ALTER TABLE `betriebseinnahmen` ADD CONSTRAINT `betriebseinnahmen_companyId_fkey` FOREIGN KEY (`companyId`) REFERENCES `companies`(`id`) ON DELETE CASCADE ON UPDATE CASCADE;

prisma/migrations/20260324131719_add_anlagegut/migration.sql

@@ -0,0 +1,20 @@
+-- CreateTable
+CREATE TABLE `anlagegueter` (
+    `id` VARCHAR(191) NOT NULL,
+    `companyId` VARCHAR(191) NOT NULL,
+    `bezeichnung` VARCHAR(191) NOT NULL,
+    `anschaffungsdatum` DATETIME(3) NOT NULL,
+    `anschaffungskosten` DECIMAL(10, 2) NOT NULL,
+    `nutzungsdauerJahre` INTEGER NOT NULL,
+    `restwert` DECIMAL(10, 2) NOT NULL DEFAULT 0,
+    `beschreibung` TEXT NULL,
+    `aktiv` BOOLEAN NOT NULL DEFAULT true,
+    `createdAt` DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3),
+    `updatedAt` DATETIME(3) NOT NULL,
+
+    INDEX `anlagegueter_companyId_idx`(`companyId`),
+    PRIMARY KEY (`id`)
+) DEFAULT CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci;
+
+-- AddForeignKey
+ALTER TABLE `anlagegueter` ADD CONSTRAINT `anlagegueter_companyId_fkey` FOREIGN KEY (`companyId`) REFERENCES `companies`(`id`) ON DELETE CASCADE ON UPDATE CASCADE;

prisma/migrations/20260324134600_add_einnahmenkategorie/migration.sql

@@ -0,0 +1,2 @@
+-- AlterTable
+ALTER TABLE `betriebseinnahmen` MODIFY `kategorie` ENUM('FUSSPFLEGE', 'PRIVATEINLAGEN', 'DARLEHEN', 'STEUERERSTATTUNGEN', 'VERSICHERUNGSERSTATTUNGEN', 'ZINSERTRAEGE', 'VERMIETUNG_VERPACHTUNG', 'VERAEUSSERUNGSERLOES', 'EIGENVERBRAUCH', 'SONSTIGE_EINNAHMEN') NOT NULL;

prisma/schema.prisma

@@ -67,9 +67,12 @@ model Company {
   archivedAt      DateTime?
   userId          String
   user            User       @relation(fields: [userId], references: [id], onDelete: Cascade)
-  customers       Customer[]
+  customers         Customer[]
-  invoices        Invoice[]
+  invoices          Invoice[]
-  services        Service[]
+  services          Service[]
+  betriebsausgaben  Betriebsausgabe[]
+  betriebseinnahmen Betriebseinnahme[]
+  anlagegueter      Anlagegut[]
   createdAt       DateTime   @default(now())
   updatedAt       DateTime   @updatedAt
 
@@ -143,6 +146,89 @@ enum InvoiceStatus {
   DELETED
 }
 
+enum EinnahmeKategorie {
+  FUSSPFLEGE
+  PRIVATEINLAGEN
+  DARLEHEN
+  STEUERERSTATTUNGEN
+  VERSICHERUNGSERSTATTUNGEN
+  ZINSERTRAEGE
+  VERMIETUNG_VERPACHTUNG
+  VERAEUSSERUNGSERLOES
+  EIGENVERBRAUCH
+  SONSTIGE_EINNAHMEN
+}
+
+model Betriebseinnahme {
+  id           String            @id @default(cuid())
+  companyId    String
+  company      Company           @relation(fields: [companyId], references: [id], onDelete: Cascade)
+  kategorie    EinnahmeKategorie
+  betrag       Decimal           @db.Decimal(10, 2)
+  datum        DateTime
+  beschreibung String?           @db.Text
+  createdAt    DateTime          @default(now())
+  updatedAt    DateTime          @updatedAt
+
+  @@index([companyId])
+  @@index([datum])
+  @@map("betriebseinnahmen")
+}
+
+model Anlagegut {
+  id                  String   @id @default(cuid())
+  companyId           String
+  company             Company  @relation(fields: [companyId], references: [id], onDelete: Cascade)
+  bezeichnung         String
+  anschaffungsdatum   DateTime
+  anschaffungskosten  Decimal  @db.Decimal(10, 2)
+  nutzungsdauerJahre  Int
+  restwert            Decimal  @db.Decimal(10, 2) @default(0)
+  beschreibung        String?  @db.Text
+  aktiv               Boolean  @default(true)
+  createdAt           DateTime @default(now())
+  updatedAt           DateTime @updatedAt
+
+  @@index([companyId])
+  @@map("anlagegueter")
+}
+
+enum AusgabeKategorie {
+  WAREN_ROHSTOFFE
+  GERINGWERTIGE_WIRTSCHAFTSGUETER
+  ABSCHREIBUNGEN
+  MIETE
+  STROM_WASSER
+  TELEKOMMUNIKATION
+  FORTBILDUNG_MESSEN
+  BEITRAEGE
+  VERSICHERUNGEN
+  WERBEKOSTEN
+  ZINSEN
+  REISEKOSTEN
+  REPARATUREN_INSTANDHALTUNG
+  BUEROBEDARF
+  REPRAESENTATIONSKOSTEN
+  SONSTIGER_BETRIEBSBEDARF
+  NEBENKOSTEN_GELDVERKEHR
+}
+
+model Betriebsausgabe {
+  id           String           @id @default(cuid())
+  companyId    String
+  company      Company          @relation(fields: [companyId], references: [id], onDelete: Cascade)
+  kategorie    AusgabeKategorie
+  betrag       Decimal          @db.Decimal(10, 2)
+  datum        DateTime
+  beschreibung String?          @db.Text
+  createdAt    DateTime         @default(now())
+  updatedAt    DateTime         @updatedAt
+
+  @@index([companyId])
+  @@index([datum])
+  @@map("betriebsausgaben")
+}
+
 model InvoiceItem {
   id          String  @id @default(cuid())
   invoiceId   String