tegwick-control/areas/binky-company.md

# Area: binky company

## Purpose

Corporate information space and rescue/control surface for **Binky Hedgehog GmbH**
(GmbH founded 2019).

## Strategic Role

Binky is the **Survival / Legitimacy Layer** in `PROJECT_LANDSCAPE.md`. It
stabilizes the legal and business vehicle so Helix, Coulomb, and commercial
layers can operate without personal-liability drift. Personal liquidity and
company liquidity are currently entangled — visibility here is meant to reduce
that pressure without pretending the situation is resolved.

## Activation Level

A3 Critical

## Current State

Rescue mode. The company is legally active but under liquidity and compliance
pressure. Known facts (from local archive notes, March 2026 — not verified as
legal/accounting conclusions):

- **Entity:** Binky Hedgehog GmbH.
- **Tax advisor:** FSW (`fsw.tax`); prior contact Andrea Schulz
  (`a.schulz@fsw.tax`). Jahresabschluss 2023 document bundle received from FSW
  (March 2025); **filing/completion status unclear** — operator notes the
  Jahresabschluss 2023 as still missing on their side.
- **Accounting platform:** DATEV Unternehmen Online — FSW continues billing;
  purpose and necessity **unclear**.
- **Banking:** Qonto. Operator notes insufficient balance for upcoming Binect
  desk (Schreibtisch) charge and general short-term coverage.
- **Office:** Binect desk rental — contract extensions exist for 2025 and 2026;
  operator chose to continue but lacks liquidity to run the company comfortably.
- **Meeting room (HUB31):** Usage with Binect not yet settled; operator intends
  to invoice Binect (~€450 for 2 days at 25% of official room rate) and book as
  Binky income — **not yet done**.
- **Revenue (partial):** Coulomb member `tegwick` pays €8.99/mo via Stripe
  (net ~€8.55 to binky-hedgehog from November 2025). Customer cost-pass-through
  billing not active.
- **Costs paid privately (leakage):** Bubble.io ~$32/mo; various AI
  subscriptions; infrastructure partly on company, partly unclear.
- **External context:** Inquiry related to Familiengericht noted in operator
  archive — **details and company impact unknown**.

This card replaces generic seed content. Items below separate **visibility**
from **commitment**.

## Open Obligations

Legal, accounting, and tax surfaces that appear open or need human confirmation.
No filing instructions — list only.

| # | Obligation | Status / notes | Human input |
|---|---|---|---|
| 1 | **Jahresabschluss 2023** — prepare, approve, file, publish | Documents received from FSW; operator still treats 2023 close as open | Confirm filed vs. draft-only; deadline exposure |
| 2 | **Jahresabschluss 2024** | Not surfaced in archive | `[NEEDS HUMAN INPUT]` — started? advisor engaged? |
| 3 | **Jahresabschluss 2025** (and ongoing bookkeeping) | Not surfaced | `[NEEDS HUMAN INPUT]` — current books state |
| 4 | **Corporate income tax / trade tax returns** tied to above periods | Unknown filing state | `[NEEDS HUMAN INPUT]` |
| 5 | **VAT (USt)** — registration, returns, reconciliation | Unknown | `[NEEDS HUMAN INPUT]` — is Binky USt-pflichtig? |
| 6 | **DATEV Unternehmen Online** | FSW still billing | Confirm what it is used for; can it be paused? |
| 7 | **Gesellschafterversammlung / GF-Beschlüsse** for annual statements | 2023 GV protocol exists in FSW bundle | Confirm 2024+ governance actions |
| 8 | **Binect desk (Schreibtisch) contract** | Extended 2025–2026; payment pressure on Qonto | Confirm next due date and amount |
| 9 | **HUB31 / Binect meeting-room settlement** | Unsettled; income not yet booked | Confirm counterparty, invoice terms, VAT treatment |
| 10 | **Handelsregister / Geschäftsführer disclosures** | Not reviewed | `[NEEDS HUMAN INPUT]` |
| 11 | **Social insurance / GF-Beiträge** | Not reviewed | `[NEEDS HUMAN INPUT]` |
| 12 | **Intercompany / private-company boundary** — Bubble, AI tools, hosting | Costs paid privately | Classify and formalize or stop leakage |
| 13 | **Familiengericht-related inquiry** | Mentioned in operator notes | `[NEEDS HUMAN INPUT]` — scope and deadlines |

## Commitments

True commitments only (see `TASKS.md` for actionable items):

- Make the rescue situation explicit — **in progress via TEGWICK-WP-0003** (this
  card).
- **BINKY-001** — smallest advisor reactivation step (see `TASKS.md`).

Not commitments (remain options until promoted):

- Any revenue model below.
- Extending or terminating Binect desk beyond existing signed extensions.
- Full accounting cleanup beyond the first advisor contact.

## Options

Business model and revenue paths — **not commitments**:

| Option | Description | Signal / evidence |
|---|---|---|
| **Coulomb membership billing** | Subscription-style access to Coulomb / observatory stack | One paying member (`tegwick`, ~€8.55/mo net); infrastructure costs exceed revenue today |
| **Meeting-room subletting / agency** | Charge Binect (or others) for HUB31 room access at agreed share of list price | Draft economics: €450 for 2-day booking; not yet invoiced |
| **Helix-built information products** | Ship small products through Helix; Binky as invoicing entity | Aligns with landscape; no offer packaged yet |
| **Binect-JS / developer tooling** | Commercial SDK + Explorer (`binect-js` repo) | Product exists; publication/commercial path open |
| **Consulting / integration services** | Binect API, agentic workflow, markdown/doc tooling | Skills and repos exist; no positioned offer |
| **Plenitude as commercial front** | Route offers through Plenitude store when ready | Plenitude still A1 Incubating |
| **Wind-down / dormancy** | Reduce scope, cut recurring costs, minimal compliance mode | `[NEEDS HUMAN INPUT]` — viability vs. rescue intent |

### First revenue offer candidate (explore, not commit)

**Coulomb membership / observatory access** — extend the existing €8.99/mo
pattern to a small number of known users before building a full Plenitude
storefront. Lowest friction because payment rail and hosting already exist;
gap is positioning, pricing clarity, and cost coverage math (see
`adaptive-pricing/projects/coulomb-pricing`).

## Open Decisions

- Is A3 Critical still correct, or does visibility alone change the urgency
  profile?
- Jahresabschluss 2023: filed, stuck, or only documents received?
- Keep DATEV Unternehmen Online while cash-constrained?
- Keep Binect desk through 2026 or seek cheaper legitimacy anchor?
- Which private-paid costs (Bubble, AI) must move onto company books vs. stop?
- Promote Coulomb membership from option to committed offer — when and at what
  price point?
- Wind-down vs. rescue — is that even on the table?

## Risks

Survival risks ranked by apparent urgency (visibility only — not legal
conclusions):

| Priority | Risk | Why it matters |
|---|---|---|
| **P0** | **Cash / liquidity gap** | Qonto cannot cover imminent Binect desk; operator lacks private funds to bridge |
| **P0** | **Accounting / tax backlog** | 2023 close unclear; 2024+ unknown — penalties and GF liability exposure possible |
| **P1** | **Private-company cost leakage** | Bubble, AI, and other tools paid privately erode runway and blur liability |
| **P1** | **Unbooked receivable** | HUB31/Binect settlement (~€450) not invoiced — income and VAT treatment delayed |
| **P1** | **Recurring costs vs. revenue** | Infrastructure (~€30+/mo domains/hosting) vs. ~€8.55/mo revenue |
| **P2** | **Advisor relationship drift** | FSW engaged historically; no recent status sync — open items may accumulate silently |
| **P2** | **Contract continuity pressure** | Desk extended to 2026 while liquidity failing — mismatch between commitment and capacity |
| **P2** | **Familiengericht context** | Unknown scope — may add personal distraction or disclosure obligations |
| **P3** | **Control-repo false comfort** | Documenting risks without BINKY-001 leaves pressure diffuse |

## Agentic Suitability

Agents may:

- draft and structure obligation/risk/option lists;
- cross-reference landscape and archive notes;
- prepare scoped tasks and decision records;
- summarize economics from non-secret project docs.

Agents must not:

- state tax, legal, or filing conclusions as facts;
- contact FSW, Binect, Finanzamt, or courts;
- move money, file returns, or sign contracts;
- promote options to commitments without human approval.

## Next Surface

1. **Human:** Execute **BINKY-001** — one email to FSW requesting status on
   Jahresabschluss 2023, DATEV billing, and open 2024/2025 items.
2. **Human:** Confirm or correct every `[NEEDS HUMAN INPUT]` row in Open
   Obligations.
3. **Human:** Decide whether to invoice Binect for HUB31 usage before next
   liquidity crunch.
4. **Review:** After advisor reply, update this card and decide next commitment
   (bookkeeping catch-up vs. cost reduction vs. revenue pilot).

## Notes

- Archive source: `~/2binky/archiv/` (operator notes March 2026; FSW
  correspondence March 2025).
- Revenue reference: `adaptive-pricing/projects/coulomb-pricing/README.md`.
- Workplan: `workplans/TEGWICK-WP-0003-binky-critical-path.md`.
- Agent task: `agent-tasks/binky-surface-critical-path.md`.