Displaying a result row on the bottom is not possible for some reports.
Reproducing the Issue
Go to Customer Invoicing workcenter.
Go to Reports view.
Choose e.g. Invoice Volume (Kumuliertes Rechnungsvolumen).
Use Settings: Show result row as: First row --> result is shown in first row.
Use Settings: Show result row as: Last row --> result is shown in first row.
The reason is that some reports are displayed as a hierarchy. In hierarchies the top node acts as a sum node. It is not possible in a hierarchy to have an extra sum row additionally to the root node.
To display the sum at the bottom, the hierarchy can be inverted. But then it will be expanded from bottom to top as well.
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