@schwibach
Filter returns a Table. LookUp returns a Record.
Your second formula deals with the Created column to sort. You mention the first returns something and you are using ID for the sort.
Incidentally,
First(Filter(Sort(BVJ_Zahlen; ID; Descending); Direktorat = VARorganisation)).Created
Is equivalent to:
LookUp(Sort(BVJ_Zahlen; ID; Descending); Direktorat = VARorganisation).Created
The difference between the first and the second is that, in the first, PowerApps filters all of the records and returns an entire table of all the records that are found that match the filter criteria...and then returns the first one.
The second formula iterates through all of the sorted records and returns the first one it finds that matches the criteria.
So, it's more about performance and the amount of data transferred that differentiates the two. It is just a much better practice to get in to to never use the first one.
So, here are the things to try:
1)
LookUp(Sort(BVJ_Zahlen; ID; Descending); Direktorat = VARorganisation; Created)
2)
LookUp(Sort(BVJ_Zahlen; Created; Descending); Direktorat = VARorganisation; Created)
Your stated originally that your requirement was to get the most recent, so that would be date/time based, and thus sorting by Created (#2 above) would be best.
Technically the ID will be pretty much in the order of created in a SharePoint list and would get what you want if you sort by that, but, it was not what you originally stated.