@font-face { font-family: "Source Serif 4"; src: url(fonts/sourceserif4-var.woff2) format("woff2"); font-weight: 200 900; font-display: swap; }
@font-face { font-family: "IBM Plex Sans"; src: url(fonts/plexsans-var.woff2) format("woff2"); font-weight: 100 700; font-display: swap; }
@font-face { font-family: "IBM Plex Mono"; src: url(fonts/plexmono-400.woff2) format("woff2"); font-weight: 400; font-display: swap; }
@font-face { font-family: "IBM Plex Mono"; src: url(fonts/plexmono-500.woff2) format("woff2"); font-weight: 500; font-display: swap; }

:root {
  --cyan: #00aeef;          /* Markenfarbe – nur für Flächen, Linien, Logo */
  --cyan-ink: #00739e;      /* Cyan als Text, 5:1 auf Papier */
  --ink: #2b2b2b;
  --ink-soft: #5b5e62;
  --rule: #d9dcdf;
  --paper: #fbfbf9;
  --paper-2: #f1f2ef;
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: "IBM Plex Sans", system-ui, -apple-system, "Segoe UI", sans-serif;
  --mono: "IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;
  --wrap: 68rem;
}

* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body {
  margin: 0; background: var(--paper); color: var(--ink);
  font: 400 1.0625rem/1.6 var(--sans);
  font-feature-settings: "kern";
}
a { color: var(--cyan-ink); text-underline-offset: .18em; text-decoration-thickness: 1px; }
a:hover { color: var(--ink); }
:focus-visible { outline: 2px solid var(--cyan); outline-offset: 3px; }

.wrap { max-width: var(--wrap); margin: 0 auto; padding-inline: clamp(1.25rem, 4vw, 2.5rem); }

/* Kopf */
.top { border-bottom: 1px solid var(--rule); }
.top .wrap { display: flex; align-items: center; justify-content: space-between; gap: 1.5rem; padding-block: 1.1rem; flex-wrap: wrap; }
.brand { display: flex; align-items: center; gap: .7rem; text-decoration: none; color: var(--ink); }
.brand svg { width: 26px; height: 28px; flex: none; }
.brand b { font-weight: 600; font-size: 1.12rem; letter-spacing: -.01em; }
.brand b span { color: var(--cyan-ink); font-weight: 500; }
.top nav { display: flex; gap: 1.4rem; flex-wrap: wrap; font-size: .95rem; }
.top nav a { color: var(--ink-soft); text-decoration: none; }
.top nav a:hover { color: var(--ink); }

/* Eröffnung */
.opening { padding-block: clamp(3rem, 8vw, 6rem) clamp(2.5rem, 6vw, 4.5rem); }
.opening .wrap { display: grid; grid-template-columns: minmax(0, 1.25fr) minmax(0, 1fr); gap: clamp(2rem, 5vw, 4.5rem); align-items: start; }
.opening h1 {
  font: 400 clamp(2rem, 4.4vw, 3.15rem)/1.12 var(--serif); letter-spacing: -.015em; margin: 0 0 1.4rem;
  font-variation-settings: "opsz" 60;
}
.opening p { max-width: 34rem; margin: 0 0 1rem; color: var(--ink-soft); }
.opening .reach { margin-top: 2rem; font-size: .98rem; color: var(--ink); }
.opening .reach a { font-weight: 500; }

/* Musterbericht – zeigt, was Controlling bei uns heißt */
.report {
  background: #fff; border: 1px solid var(--rule); border-top: 4px solid var(--cyan);
  padding: 1.3rem 1.4rem 1.1rem; font-size: .9rem; box-shadow: 0 1px 0 var(--rule), 0 18px 40px -28px rgba(0,0,0,.25);
}
.report header { display: flex; justify-content: space-between; align-items: baseline; gap: .3rem 1rem; flex-wrap: wrap; margin-bottom: .9rem; }
.report header small { white-space: nowrap; }
.report header strong { font-weight: 600; }
.report header small { font-family: var(--mono); font-size: .74rem; color: var(--ink-soft); }
.report table { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; }
.report th { font: 500 .72rem/1.2 var(--mono); color: var(--ink-soft); text-align: right; padding: 0 0 .45rem; border-bottom: 1px solid var(--ink); }
.report th:first-child { text-align: left; }
.report th + th, .report td + td { padding-left: .9rem; white-space: nowrap; }
.report td { padding: .42rem 0; border-bottom: 1px solid var(--rule); text-align: right; font-family: var(--mono); font-size: .84rem; }
.report td:first-child { text-align: left; font-family: var(--sans); font-size: .9rem; }
.report tr.sum td { border-bottom: 0; border-top: 1px solid var(--ink); font-weight: 500; }
.report .neg { color: #a3361f; }
.report .note {
  margin: .9rem 0 0; padding: .7rem .8rem; background: var(--paper-2); border-left: 3px solid var(--cyan);
  font-size: .86rem; line-height: 1.5; color: var(--ink);
}
.report .caption { margin: .7rem 0 0; font-size: .76rem; color: var(--ink-soft); }

/* Abschnitte */
section { padding-block: clamp(3rem, 7vw, 5rem); border-top: 1px solid var(--rule); }
section h2 { font: 400 clamp(1.6rem, 3vw, 2.1rem)/1.2 var(--serif); letter-spacing: -.01em; margin: 0 0 1rem; }
.lead { max-width: 40rem; color: var(--ink-soft); margin: 0 0 2.5rem; }

/* Leistungen als Kontenblatt */
.ledger { border-top: 2px solid var(--ink); }
.ledger article {
  display: grid; grid-template-columns: 13rem minmax(0, 1fr) 11rem; gap: 1rem 2.5rem;
  padding-block: 1.8rem; border-bottom: 1px solid var(--rule);
}
.ledger h3 { margin: 0; font: 600 1.08rem/1.35 var(--sans); }
.ledger p { margin: 0 0 .75rem; }
.ledger p:last-child { margin-bottom: 0; }
.ledger .detail { color: var(--ink-soft); font-size: .97rem; }
.ledger .rhythm { font: 400 .8rem/1.5 var(--mono); color: var(--ink-soft); }
.ledger .rhythm b { display: block; font-weight: 500; color: var(--ink); }

.boundary {
  margin-top: 2.5rem; display: grid; grid-template-columns: 13rem minmax(0, 1fr); gap: 1rem 2.5rem;
  padding: 1.5rem 0 0;
}
.boundary h3 { margin: 0; font: 600 1.08rem/1.35 var(--sans); }
.boundary p { margin: 0; max-width: 44rem; }

/* Arbeitsweise */
.twocol { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 2rem clamp(2rem, 6vw, 5rem); }
.twocol p { margin: 0 0 1rem; }
.start { background: var(--paper-2); padding: 1.6rem 1.7rem; }
.start h3 { margin: 0 0 .8rem; font: 600 1rem/1.35 var(--sans); }
.start p { font-size: .97rem; }
.start p:last-child { margin: 0; }

/* Werkzeuge */
.tools { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 0; border-top: 2px solid var(--ink); }
.tools div { padding: 1.4rem 1.6rem 1.5rem 0; }
.tools div + div { padding-left: 1.6rem; border-left: 1px solid var(--rule); }
.tools h3 { margin: 0 0 .5rem; font: 600 1.02rem/1.3 var(--sans); }
.tools p { margin: 0; font-size: .95rem; color: var(--ink-soft); }
.tools-note { margin: 1.6rem 0 0; max-width: 44rem; }

/* Branchen */
.who { columns: 2; column-gap: 3rem; margin: 0; padding: 0; list-style: none; }
.who li { break-inside: avoid; padding: .9rem 0; border-bottom: 1px solid var(--rule); }
.who b { font-weight: 600; }
.who span { display: block; color: var(--ink-soft); font-size: .95rem; }

/* Kontakt */
.contact { background: var(--paper-2); border-top: 1px solid var(--rule); }
.contact-head { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1.4fr); gap: .5rem clamp(2rem, 5vw, 4rem); align-items: baseline; margin-bottom: 2rem; }
.contact-head h2 { margin: 0; }
.contact-head p { margin: 0; color: var(--ink-soft); }

.form { display: grid; gap: 1.1rem; }
.form .row { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 1.1rem; }
.form label { display: grid; gap: .3rem; font-size: .84rem; font-weight: 500; color: var(--ink); }
.form label span i { font-style: normal; color: var(--ink-soft); font-weight: 400; }
.form input, .form textarea {
  width: 100%; font: inherit; font-size: 1rem; font-weight: 400; color: var(--ink); background: #fff;
  border: 1px solid #c4c8cc; border-radius: 2px; padding: .65rem .75rem;
  transition: border-color .15s, box-shadow .15s;
}
.form textarea { resize: vertical; min-height: 5.5rem; line-height: 1.5; }
.form input:hover, .form textarea:hover { border-color: #9aa0a6; }
.form input:focus, .form textarea:focus { outline: none; border-color: var(--cyan-ink); box-shadow: 0 0 0 3px rgba(0, 174, 239, .2); }
.form .hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form .send { display: flex; align-items: center; justify-content: space-between; gap: 1rem 2rem; flex-wrap: wrap; }
.form .consent { display: grid; grid-template-columns: auto 1fr; gap: .7rem; align-items: start; flex: 1 1 28rem; max-width: 44rem; font-size: .84rem; font-weight: 400; line-height: 1.5; color: var(--ink-soft); }
.form .consent input { width: 1.1rem; height: 1.1rem; margin: .12rem 0 0; accent-color: var(--cyan-ink); box-shadow: none; }
.form .consent a { color: var(--cyan-ink); }
.form button {
  font: inherit; font-weight: 600; border: 0; border-radius: 2px; cursor: pointer;
  padding: .8rem 1.6rem; background: var(--ink); color: #fff;
}
.form button:hover { background: var(--cyan-ink); }
.form button:disabled { opacity: .6; cursor: progress; }
.form .status { flex-basis: 100%; margin: 0; font-size: .9rem; }
.form .status:empty { display: none; }
.form .status.ok { color: #1f6b3a; }
.form .status.err { color: #a3361f; }

/* Fuß */
.foot { font-size: .88rem; color: var(--ink-soft); }
.foot .wrap { display: flex; justify-content: space-between; gap: 1rem; flex-wrap: wrap; padding-block: 1.4rem; }
.foot nav { display: flex; gap: 1.2rem; }
.foot a { color: var(--ink-soft); }

/* Rechtstexte */
.legal { padding-block: clamp(2.5rem, 6vw, 4rem); }
.legal .wrap { max-width: 46rem; }
.legal h1 { font: 400 2.1rem/1.2 var(--serif); margin: 0 0 2rem; }
.legal h2 { font: 600 1.08rem/1.35 var(--sans); margin: 2.2rem 0 .6rem; }
.legal p, .legal li { color: var(--ink); }
.legal p { margin: 0 0 .9rem; }

@media (max-width: 860px) {
  .opening .wrap, .twocol, .contact-head { grid-template-columns: 1fr; }
  .ledger article { grid-template-columns: 1fr; gap: .5rem; }
  .ledger .rhythm b { display: inline; margin-right: .4rem; }
  .boundary { grid-template-columns: 1fr; gap: .5rem; }
  .tools { grid-template-columns: 1fr; }
  .form .row { grid-template-columns: 1fr 1fr; }
  .tools div, .tools div + div { padding: 1.3rem 0; border-left: 0; }
  .tools div + div { border-top: 1px solid var(--rule); }
  .who { columns: 1; }
}
@media (max-width: 520px) {
  .form .row { grid-template-columns: 1fr; }
  .top nav { gap: 1rem; font-size: .9rem; }
  .report { padding: 1rem .9rem; }
  .report td, .report th { font-size: .74rem; }
  .report td:first-child { font-size: .84rem; }
  .report th + th, .report td + td { padding-left: .55rem; }
}