I get an error (ORA-04091: table DBPROJEKT_AKTIENDEPOT.AKTIE is mutating, trigger/function may not see it) when executing my trigger:
CREATE OR REPLACE TRIGG
You are modifying the table with the trigger. Use a before update trigger:
CREATE OR REPLACE TRIGGER Aktien_Bilanz_Berechnung
BEFORE INSERT OR UPDATE OF TAGESKURS OR INSERT OR UPDATE OF WERT_BEIM_EINKAUF
ON AKTIE
FOR EACH ROW
DECLARE
v_bfr number;
BEGIN
v_bfr := :new.TAGESKURS - :new.WERT_BEIM_EINKAUF;
:new.BILANZ := v_bfr;
IF v_bfr < -50 THEN
Raise_Application_Error(-20456,'ACHTUNG: The value (Nr: '|| :new.AKTIEN_NR || ') is very low!');
END IF;
END;