feat(reports): add membership structure breakdown to fees report

Shows: total active, paying members, subsidiaries (fee in parent),
resignations, standard vs premium fee tier counts.
All dynamic from database.

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

blueprints/reports/routes.py

@@ -219,6 +219,32 @@ def fees_report():
         total_companies_with_fees = len(by_company)
         total_active = db.query(Company).filter(Company.status == 'active').count()
 
+        # Membership structure breakdown
+        subsidiaries_count = db.query(Company).filter(
+            Company.status == 'active',
+            Company.fee_included_in_parent == True
+        ).count()
+        paying_companies = db.query(Company).filter(
+            Company.status == 'active',
+            Company.fee_included_in_parent != True
+        ).count()
+
+        # Fee tier breakdown: standard (200) vs premium (300+)
+        from sqlalchemy import func, distinct
+        standard_fee = 0
+        premium_fee = 0
+        for company_id, company_fees in by_company.items():
+            if company_fees:
+                avg_amount = sum(float(f.amount) for f in company_fees) / len(company_fees)
+                if avg_amount > 200:
+                    premium_fee += 1
+                else:
+                    standard_fee += 1
+
+        resigned_count = db.query(Company).filter(
+            Company.membership_status == 'resigned'
+        ).count()
+
         fully_paid = 0
         partially_paid = 0
         no_payments = 0
@@ -279,6 +305,11 @@ def fees_report():
             monthly_stats=monthly_stats,
             months_names=MONTHS_NAMES,
             generated_at=datetime.now(),
+            subsidiaries_count=subsidiaries_count,
+            paying_companies=paying_companies,
+            standard_fee=standard_fee,
+            premium_fee=premium_fee,
+            resigned_count=resigned_count,
         )
     finally:
         db.close()

templates/reports/fees.html

@@ -99,6 +99,41 @@
         </div>
     </div>
 
+    <!-- Membership structure -->
+    <div class="section">
+        <h2>Struktura członków Izby</h2>
+        <div class="stats-row">
+            <div class="stat-box blue">
+                <div class="stat-num">{{ total_active }}</div>
+                <div class="stat-label">Wszystkie aktywne firmy</div>
+            </div>
+            <div class="stat-box green">
+                <div class="stat-num">{{ paying_companies }}</div>
+                <div class="stat-label">Płacące składki</div>
+            </div>
+            <div class="stat-box" style="border-top-color: #8b5cf6;">
+                <div class="stat-num" style="color: #8b5cf6;">{{ subsidiaries_count }}</div>
+                <div class="stat-label">Podspółki (składka w spółce głównej)</div>
+            </div>
+            <div class="stat-box red">
+                <div class="stat-num">{{ resigned_count }}</div>
+                <div class="stat-label">Rezygnacje</div>
+            </div>
+        </div>
+        <div class="category-grid" style="margin-top: var(--spacing-md);">
+            <div class="cat-card">
+                <h3>Składka standardowa (200 zł/mies.)</h3>
+                <div class="cat-num" style="color: #3b82f6;">{{ standard_fee }}</div>
+                <div class="stat-label">firm</div>
+            </div>
+            <div class="cat-card">
+                <h3>Składka podwyższona (300 zł/mies.)</h3>
+                <div class="cat-num" style="color: #8b5cf6;">{{ premium_fee }}</div>
+                <div class="stat-label">firm</div>
+            </div>
+        </div>
+    </div>
+
     <!-- Categories -->
     <div class="section">
         <h2>Podział firm</h2>