feat: fee analysis with parent/child brands on skladki page

- Shows expected fee per company (200 zł for 1 brand, 300 zł for 2+)
- Child companies shown with striped "nie dotyczy" tiles
- Rate change month displayed (e.g., "I-III: 200 zł, od IV: 300 zł")
- Expandable brand list under parent company name
- Children grouped after their parent in the table

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

blueprints/board/routes.py

@@ -828,16 +828,37 @@ def board_fees():
         status_filter = request.args.get('status', '')
 
         companies = db.query(Company).filter(
-            Company.status == 'active',
+            Company.status == 'active'
-            Company.fee_included_in_parent != True
         ).order_by(Company.name).all()
 
         fee_query = db.query(MembershipFee).filter(MembershipFee.fee_year == year)
         fees = {(f.company_id, f.fee_month): f for f in fee_query.all()}
 
-        companies_fees = []
+        # Build parent/child relationship data for fee calculation
+        # Fee model: 1 brand = 200 zł (reduced), 2+ brands = 300 zł (standard)
+        all_companies = db.query(Company).filter(Company.status == 'active').all()
+        children_by_parent = {}  # parent_id -> [(child, created_at)]
+        for c in all_companies:
+            if c.parent_company_id:
+                children_by_parent.setdefault(c.parent_company_id, []).append(c)
+
+        # Build fee data per company
+        parent_fees_data = []  # non-child companies
+        child_companies_set = set()
+        for c in all_companies:
+            if c.fee_included_in_parent or c.parent_company_id:
+                child_companies_set.add(c.id)
+
         for company in companies:
-            company_data = {'company': company, 'months': {}, 'monthly_rate': 0, 'has_data': False}
+            is_child = company.id in child_companies_set
+            company_data = {
+                'company': company, 'months': {}, 'monthly_rate': 0,
+                'has_data': False, 'is_child': is_child,
+                'child_brands': [], 'child_count': 0,
+                'expected_fees': {}, 'rate_change_month': None,
+                'parent_months': {},
+            }
+
             for m in range(1, 13):
                 fee = fees.get((company.id, m))
                 company_data['months'][m] = fee
@@ -845,10 +866,51 @@ def board_fees():
                     company_data['has_data'] = True
                     if not company_data['monthly_rate']:
                         company_data['monthly_rate'] = int(fee.amount)
-            companies_fees.append(company_data)
 
-        # Sort: companies with fee data first
+            if not is_child:
-        companies_fees.sort(key=lambda cf: (0 if cf.get('has_data') else 1, cf['company'].name))
+                # Parent/standalone: calculate expected fees
+                child_brands = children_by_parent.get(company.id, [])
+                company_data['child_brands'] = child_brands
+                company_data['child_count'] = len(child_brands)
+
+                expected_fees = {}
+                rate_change_month = None
+                for m in range(1, 13):
+                    month_date = datetime(year, m, 1)
+                    active_children = sum(
+                        1 for ch in child_brands
+                        if ch.created_at and ch.created_at.replace(day=1) <= month_date
+                    )
+                    total_brands = 1 + active_children
+                    expected_fees[m] = 300 if total_brands >= 2 else 200
+                    if total_brands >= 2 and rate_change_month is None:
+                        rate_change_month = m
+                company_data['expected_fees'] = expected_fees
+                company_data['rate_change_month'] = rate_change_month
+            else:
+                # Child: copy parent's months for visual reference
+                if company.parent_company_id:
+                    for m in range(1, 13):
+                        company_data['parent_months'][m] = fees.get((company.parent_company_id, m))
+
+            parent_fees_data.append(company_data)
+
+        # Sort: non-children with data first, then without data, children will be inserted after parents
+        non_children = [cf for cf in parent_fees_data if not cf['is_child']]
+        non_children.sort(key=lambda cf: (0 if cf.get('has_data') else 1, cf['company'].name))
+
+        # Insert child companies right after their parent
+        companies_fees = []
+        children_by_pid = {}
+        for cf in parent_fees_data:
+            if cf['is_child'] and cf['company'].parent_company_id:
+                children_by_pid.setdefault(cf['company'].parent_company_id, []).append(cf)
+
+        for cf in non_children:
+            companies_fees.append(cf)
+            # Add child rows after parent
+            for child_cf in sorted(children_by_pid.get(cf['company'].id, []), key=lambda x: x['company'].name):
+                companies_fees.append(child_cf)
 
         # Filters
         if status_filter:

templates/board/fees_readonly.html

@@ -233,6 +233,7 @@
             <thead>
                 <tr>
                     <th>Firma</th>
+                    <th style="width:90px;font-size:10px;">Stawka</th>
                     <th class="col-month">I</th><th class="col-month">II</th><th class="col-month">III</th><th class="col-month">IV</th><th class="col-month">V</th><th class="col-month">VI</th>
                     <th class="col-month">VII</th><th class="col-month">VIII</th><th class="col-month">IX</th><th class="col-month">X</th><th class="col-month">XI</th><th class="col-month">XII</th>
                     <th style="width:70px;font-size:9px;line-height:1.2;">Zaległ.<br><span style="font-weight:400;text-transform:none;">z lat poprz.</span></th>
@@ -241,28 +242,74 @@
             <tbody>
                 {% set ns = namespace(separator_shown=false) %}
                 {% for cf in companies_fees %}
-                {% if not cf.has_data and not ns.separator_shown %}
+                {% if not cf.has_data and not ns.separator_shown and not cf.is_child %}
                 {% set ns.separator_shown = true %}
-                <tr><td colspan="14" style="background: var(--border); padding: var(--spacing-xs); text-align: center; font-size: var(--font-size-sm); color: var(--text-secondary); font-weight: 600;">Firmy bez danych o składkach</td></tr>
+                <tr><td colspan="15" style="background: var(--border); padding: var(--spacing-xs); text-align: center; font-size: var(--font-size-sm); color: var(--text-secondary); font-weight: 600;">Firmy bez danych o składkach</td></tr>
                 {% endif %}
+
+                {% if cf.is_child %}
+                {# Firma córka — wiersz z przekreślonymi kafelkami #}
+                <tr style="opacity:0.55;">
+                    <td style="padding-left:24px;">
+                        <span style="color:var(--text-secondary);font-size:12px;">↳ {{ cf.company.name }}</span>
+                        <span style="display:inline-block;background:#e0e7ff;color:#3730a3;font-size:9px;padding:1px 5px;border-radius:3px;font-weight:600;margin-left:4px;">firma córka</span>
+                    </td>
+                    <td style="text-align:center;">
+                        <span style="font-size:11px;color:var(--text-muted);">0 zł</span>
+                    </td>
+                    {% for m in range(1, 13) %}
+                    <td class="col-month">
+                        {% set parent_fee = cf.parent_months.get(m) %}
+                        <span class="month-cell {% if parent_fee %}{{ parent_fee.status }}{% else %}empty{% endif %}" style="position:relative;opacity:0.4;background-image:repeating-linear-gradient(135deg,transparent,transparent 3px,rgba(0,0,0,0.12) 3px,rgba(0,0,0,0.12) 4px);" title="Nie dotyczy — składka w firmie matce">
+                            -
+                        </span>
+                    </td>
+                    {% endfor %}
+                    <td><span style="color:var(--text-secondary);font-size:11px;">—</span></td>
+                </tr>
+
+                {% else %}
+                {# Firma normalna lub matka #}
                 <tr{% if not cf.has_data %} style="opacity: 0.5;"{% endif %}>
                     <td>
                         <span {% if not cf.has_data %}style="color: var(--text-secondary);"{% endif %}>
                             {{ cf.company.name }}
                         </span>
-                        {% if cf.monthly_rate and cf.monthly_rate > 200 %}
+                        {% if cf.child_count > 0 %}
-                        <span style="display:inline-block;background:#dbeafe;color:#1e40af;font-size:10px;padding:1px 5px;border-radius:3px;font-weight:600;vertical-align:middle;margin-left:4px;">{{ cf.monthly_rate }} zł</span>
+                        <details style="margin-top:2px;">
+                            <summary style="font-size:10px;color:var(--primary);cursor:pointer;">{{ cf.child_count }} {{ 'marka' if cf.child_count == 1 else ('marki' if cf.child_count <= 4 else 'marek') }} zależnych</summary>
+                            <div style="font-size:10px;color:var(--text-secondary);padding:2px 0 0 8px;">
+                            {% for ch in cf.child_brands|sort(attribute='name') %}
+                                <div>{{ ch.name }} <span style="color:var(--text-muted);font-size:9px;">(od {{ ch.created_at.strftime('%m/%Y') if ch.created_at else '?' }})</span></div>
+                            {% endfor %}
+                            </div>
+                        </details>
+                        {% endif %}
+                    </td>
+                    <td style="text-align:center;">
+                        {% if cf.child_count > 0 %}
+                            {% set rate_change_month = cf.rate_change_month %}
+                            {% if rate_change_month and rate_change_month > 1 %}
+                            <div style="font-size:10px;line-height:1.3;">
+                                <span style="color:var(--text-secondary);">I-{{ ['','I','II','III','IV','V','VI','VII','VIII','IX','X','XI','XII'][rate_change_month - 1] }}: 200 zł</span><br>
+                                <span style="display:inline-block;background:#fef3c7;color:#92400e;font-size:10px;padding:1px 5px;border-radius:3px;font-weight:700;">od {{ ['','I','II','III','IV','V','VI','VII','VIII','IX','X','XI','XII'][rate_change_month] }}: 300 zł</span>
+                            </div>
+                            {% else %}
+                            <span style="display:inline-block;background:#fef3c7;color:#92400e;font-size:11px;padding:2px 6px;border-radius:4px;font-weight:700;">300 zł</span>
+                            {% endif %}
+                        {% else %}
+                            <span style="font-size:11px;color:var(--text-secondary);">200 zł</span>
                         {% endif %}
                     </td>
                     {% for m in range(1, 13) %}
                     <td class="col-month">
                         {% set fee = cf.months.get(m) %}
                         {% if fee %}
-                        <span class="month-cell {{ fee.status }}" title="{{ fee.status }}: wpłacono {{ fee.amount_paid|int }} z {{ fee.amount|int }} zł" style="position:relative;">
+                        <span class="month-cell {{ fee.status }}" title="{{ fee.status }}: wpłacono {{ fee.amount_paid|int }} z {{ fee.amount|int }} zł (stawka: {{ cf.expected_fees.get(m, 200) }} zł)" style="position:relative;">
                             {{ m }}{% if fee.status == 'partial' %}<span class="partial-badge">{{ fee.amount_paid|int }}</span>{% endif %}
                         </span>
                         {% else %}
-                        <span class="month-cell empty" title="Brak rekordu">-</span>
+                        <span class="month-cell empty" title="Brak rekordu (stawka: {{ cf.expected_fees.get(m, 200) }} zł)">-</span>
                         {% endif %}
                     </td>
                     {% endfor %}
@@ -275,6 +322,7 @@
                         {% endif %}
                     </td>
                 </tr>
+                {% endif %}
                 {% endfor %}
             </tbody>
         </table>