diff --git a/src/routes/(app)/companies/[companyId]/+page.svelte b/src/routes/(app)/companies/[companyId]/+page.svelte
index 812103a..627abcf 100644
--- a/src/routes/(app)/companies/[companyId]/+page.svelte
+++ b/src/routes/(app)/companies/[companyId]/+page.svelte
@@ -11,6 +11,8 @@
 	const income = $derived(parseFloat(data.totalIncome ?? '0'));
 	const remaining = $derived(total - spent);
 	const remainingPct = $derived(total > 0 ? (remaining / total) * 100 : 0);
+	const net = $derived(income - spent);
+	const netPositive = $derived(net >= 0);
 
 	const tone = $derived(remaining < 0 ? 'red' : remainingPct < 20 ? 'amber' : 'green');
 
@@ -36,11 +38,58 @@
 </svelte:head>
 
 <div class="space-y-6">
-	<!-- KPI row -->
-	<div class="grid grid-cols-2 gap-3 lg:grid-cols-4">
-		<div class="rounded-lg border-2 {toneRing[tone]} bg-white p-4 dark:bg-gray-800">
+	<!-- Income vs Expenses (hero split) -->
+	<div class="grid gap-4 md:grid-cols-2">
+		<div class="rounded-lg border-2 border-emerald-300 bg-emerald-50 p-5 dark:border-emerald-700 dark:bg-emerald-900/20">
+			<div class="flex items-center justify-between">
+				<p class="text-xs font-semibold uppercase tracking-wider text-emerald-600 dark:text-emerald-400">
+					Income
+				</p>
+				<svg class="h-5 w-5 text-emerald-500 dark:text-emerald-400" viewBox="0 0 20 20" fill="currentColor" aria-hidden="true">
+					<path d="M10 3a1 1 0 01.707.293l5 5a1 1 0 01-1.414 1.414L11 6.414V16a1 1 0 11-2 0V6.414L5.707 9.707a1 1 0 01-1.414-1.414l5-5A1 1 0 0110 3z" />
+				</svg>
+			</div>
+			<p class="mt-2 text-3xl font-bold text-emerald-700 dark:text-emerald-400">
+				{formatCurrency(income, currency)}
+			</p>
+			<p class="mt-1 text-xs text-emerald-700/70 dark:text-emerald-400/70">
+				Net of withholding · from confirmed sales
+			</p>
+		</div>
+
+		<div class="rounded-lg border-2 border-red-300 bg-red-50 p-5 dark:border-red-700 dark:bg-red-900/20">
+			<div class="flex items-center justify-between">
+				<p class="text-xs font-semibold uppercase tracking-wider text-red-600 dark:text-red-400">
+					Expenses
+				</p>
+				<svg class="h-5 w-5 text-red-500 dark:text-red-400" viewBox="0 0 20 20" fill="currentColor" aria-hidden="true">
+					<path d="M10 17a1 1 0 01-.707-.293l-5-5a1 1 0 011.414-1.414L9 13.586V4a1 1 0 112 0v9.586l3.293-3.293a1 1 0 011.414 1.414l-5 5A1 1 0 0110 17z" />
+				</svg>
+			</div>
+			<p class="mt-2 text-3xl font-bold text-red-700 dark:text-red-400">
+				{formatCurrency(spent, currency)}
+			</p>
+			<p class="mt-1 text-xs text-red-700/70 dark:text-red-400/70">
+				Approved · across {data.projects.length} {data.projects.length === 1 ? 'project' : 'projects'}
+			</p>
+		</div>
+
+		<!-- Net position -->
+		<div class="rounded-lg border-2 {netPositive ? 'border-emerald-300 bg-emerald-50 dark:border-emerald-700 dark:bg-emerald-900/20' : 'border-red-300 bg-red-50 dark:border-red-700 dark:bg-red-900/20'} p-5 md:col-span-2">
+			<p class="text-xs font-semibold uppercase tracking-wider {netPositive ? 'text-emerald-600 dark:text-emerald-400' : 'text-red-600 dark:text-red-400'}">
+				Net Position (Income − Expenses)
+			</p>
+			<p class="mt-2 text-3xl font-bold {netPositive ? 'text-emerald-700 dark:text-emerald-400' : 'text-red-700 dark:text-red-400'}">
+				{netPositive ? '+' : ''}{formatCurrency(net, currency)}
+			</p>
+		</div>
+	</div>
+
+	<!-- Budget KPIs (secondary) -->
+	<div class="grid grid-cols-2 gap-3 lg:grid-cols-3">
+		<div class="rounded-lg border {toneRing[tone]} bg-white p-4 dark:bg-gray-800">
 			<p class="text-xs font-semibold uppercase tracking-wider text-gray-400 dark:text-gray-500">
-				Remaining
+				Remaining Budget
 			</p>
 			<p class="mt-1 text-2xl font-bold {toneText[tone]}">
 				{formatCurrency(remaining, currency)}
@@ -63,19 +112,7 @@
 			<p class="mt-1 text-2xl font-bold text-gray-900 dark:text-white">
 				{formatCurrency(total, currency)}
 			</p>
-			<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">Company-wide</p>
-		</div>
-
-		<div class="rounded-lg border border-gray-200 bg-white p-4 dark:border-gray-700 dark:bg-gray-800">
-			<p class="text-xs font-semibold uppercase tracking-wider text-gray-400 dark:text-gray-500">
-				Spent
-			</p>
-			<p class="mt-1 text-2xl font-bold text-gray-900 dark:text-white">
-				{formatCurrency(spent, currency)}
-			</p>
-			<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">
-				Across {data.projects.length} {data.projects.length === 1 ? 'project' : 'projects'}
-			</p>
+			<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">From account balances</p>
 		</div>
 
 		<div class="rounded-lg border border-gray-200 bg-white p-4 dark:border-gray-700 dark:bg-gray-800">
@@ -89,16 +126,6 @@
 				{total > 0 ? ((allocated / total) * 100).toFixed(1) : '0'}% of total
 			</p>
 		</div>
-
-		<div class="rounded-lg border border-emerald-300 bg-white p-4 dark:border-emerald-700 dark:bg-gray-800 lg:col-span-4">
-			<p class="text-xs font-semibold uppercase tracking-wider text-emerald-500 dark:text-emerald-400">
-				Income (from confirmed sales)
-			</p>
-			<p class="mt-1 text-2xl font-bold text-emerald-700 dark:text-emerald-400">
-				{formatCurrency(income, currency)}
-			</p>
-			<p class="mt-1 text-xs text-gray-500 dark:text-gray-400">Net of withholding tax</p>
-		</div>
 	</div>
 
 	<div class="grid gap-6 lg:grid-cols-2">