Add spreadsheet-style home page, migrate full 2026 ledger

- New /lignes route (set as site front page): full line-by-line table of
  every ligne comptable, Vue app with filters (compte/client/type/année)
  and month/year grouping, columns matching the original spreadsheet
  (one per compte). Rows with répartition ≠ montant HT are visibly
  flagged (red row + écart column), not hidden or auto-corrected.
- /dashboard now only holds the aggregate solde-par-compte/par-client view
- Migrated all 199 real 2026 transaction lines + 9 opening balances (from
  REPORT CLOTURE 2025) via a drush import script, preserving raw source
  data (known répartition mismatches included) -- validated with a new
  state-flag bypass of the presave check, used only for historical import
- Added "Autre" as an allowed field_type_ligne value for edge-case rows
- Client taxonomy grew from 15 seeded terms to the full unified list

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig

@@ -0,0 +1,92 @@
+{#
+  Dashboard shell: Drupal renders the page (nav, auth, permissions).
+  dashboard.js (Vue 3) fetches JSON:API and renders a spreadsheet-like table
+  of every ligne comptable, with filters and month/year grouping, client-side.
+  "Ajouter une ligne" opens the real Drupal node form in a modal
+  (core/drupal.dialog.ajax) -- no form logic duplicated in JS.
+#}
+{% verbatim %}
+<div id="figli-home-app">
+  <div class="figli-toolbar">
+    <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
+
+    <label>Compte
+      <select v-model="filterCompte">
+        <option value="">Tous</option>
+        <option v-for="c in allComptes" :key="c" :value="c">{{ c }}</option>
+      </select>
+    </label>
+
+    <label>Client
+      <select v-model="filterClient">
+        <option value="">Tous</option>
+        <option v-for="c in allClients" :key="c" :value="c">{{ c }}</option>
+      </select>
+    </label>
+
+    <label>Type
+      <select v-model="filterType">
+        <option value="">Tous</option>
+        <option v-for="t in allTypes" :key="t.value" :value="t.value">{{ t.label }}</option>
+      </select>
+    </label>
+
+    <label>Année
+      <select v-model="filterYear">
+        <option value="">Toutes</option>
+        <option v-for="y in allYears" :key="y" :value="y">{{ y }}</option>
+      </select>
+    </label>
+
+    <label>Regrouper par
+      <select v-model="groupBy">
+        <option value="none">Aucun</option>
+        <option value="month">Mois</option>
+        <option value="year">Année</option>
+      </select>
+    </label>
+
+    <label class="figli-checkbox">
+      <input type="checkbox" v-model="onlyErrors" /> Écarts uniquement
+    </label>
+
+    <span class="figli-count" v-if="!loading">{{ filteredRows.length }} / {{ rows.length }} lignes{{ errorCount ? ' — ' + errorCount + ' avec écart' : '' }}</span>
+  </div>
+
+  <p v-if="loading">Chargement des données…</p>
+  <p v-else-if="error" class="figli-error">Erreur de chargement : {{ error }}</p>
+  <div v-else class="figli-table-wrap">
+    <table>
+      <thead>
+        <tr>
+          <th>Date</th>
+          <th>Client</th>
+          <th>Type</th>
+          <th>Libellé / Détail</th>
+          <th class="amount">Montant HT</th>
+          <th class="amount">Montant TTC</th>
+          <th v-for="c in allComptes" :key="c" class="amount compte-col">{{ c }}</th>
+          <th class="amount">Écart</th>
+        </tr>
+      </thead>
+      <tbody>
+        <template v-for="item in groupedRows" :key="item.key">
+          <tr v-if="item.isGroup" class="figli-group-row">
+            <td :colspan="6 + allComptes.length + 1">{{ item.label }} <span class="figli-note">({{ item.count }} lignes)</span></td>
+          </tr>
+          <tr v-else :class="{'figli-error-row': item.hasError}">
+            <td>{{ item.date }}</td>
+            <td>{{ item.client || '—' }}</td>
+            <td><span class="figli-badge" :class="'type-' + item.type">{{ typeLabel(item.type) }}</span></td>
+            <td class="figli-libelle">{{ item.libelle }}</td>
+            <td class="amount">{{ formatEur(item.montant_ht) }}</td>
+            <td class="amount">{{ formatEur(item.montant_ttc) }}</td>
+            <td v-for="c in allComptes" :key="c" class="amount compte-col">{{ item.parCompte[c] !== undefined ? formatEur(item.parCompte[c]) : '' }}</td>
+            <td class="amount" :class="{'figli-ecart': item.hasError}">{{ item.hasError ? formatEur(item.ecart) : '' }}</td>
+          </tr>
+        </template>
+      </tbody>
+    </table>
+  </div>
+</div>
+{% endverbatim %}