feat(kpi): Nyckeltal as Instrumentbrädan — instrument panes, monthly bars, cost list (#1148)

* feat(kpi): Nyckeltal as Berattelsen (serif month hero + metric rail + quiet cost rows)

The founder-picked concept variant: the month's result as a serif hero
with a +/- delta sentence against the previous month, a single sage net
area chart (income/expenses ride in the hover tooltip), and a hairline
metric rail on the right still driven by the user's KPI preferences
(Anpassa, formula tooltips, all seven definitions supported). The cost
story renders as quiet bar rows: expense classes 4xxx-7xxx and top five
suppliers. Replaces the four-tile + three-Recharts-card layout;
KPIHeroCards, KPITrendChart, KPIExpenseMixChart and KPITopSuppliersChart
are deleted. FyPicker replaces FiscalYearSelector; help behind ?.
No API changes: everything derives from the existing KPIReport.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(kpi): switch Nyckeltal to Instrumentbradan (founder pick v2)

Berattelsen replaced by the instrument-pane grid on founder review:
monthly result bars as plain SVG (muted months, latest in sage or
terracotta when negative, compact endpoint label, per-bar tooltips)
plus one bordered pane per visible preference KPI, with the
receivables pane carrying a two-segment not-due/overdue strip. The
cost story rows below are unchanged. Recharts leaves this page
entirely (KPIResultChart deleted). Anpassa, formula tooltips and all
seven KPI definitions still supported.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(kpi): concept-true cost list and cash runway note

Founder review against the concept: the report now carries
topExpenseAccounts (top five BAS 4-7 accounts for the period, computed
from the trial-balance rows the route already holds) and the page
renders them as the full-width Storsta kostnaderna rows with account
numbers, exactly like the concept. The Kassa pane derives its 'Tacker
cirka N dagars utgifter' note from the period's daily burn so far.
Class-composition and supplier columns leave the UI (data stays on the
API). Route test extended for the new field.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

types/index.ts

@@ -3577,6 +3577,8 @@ export interface KPIReport {
     class6: number
     class7: number
   }
+  /** Top expense accounts (BAS classes 4-7) for the period, largest first. */
+  topExpenseAccounts: { account_number: string; account_name: string; total: number }[]
   topSuppliers: { supplier_id: string; supplier_name: string; total: number }[]
 }