Flag ouverture/clôture discrepancies between consecutive years

Each year's ouverture (opening balance) should match the previous year's calculated closing balance (that year's own ouverture + every movement dated within it). The historical spreadsheets carry real gaps here that were preserved as-is during migration -- this surfaces them per compte, on the ouverture row(s) they affect, the same way the per-ligne écart column already does, rather than correcting them. New LedgerStatsController::reconciliationOuverture() endpoint (a single grouped SQL aggregate over ouverture vs. non-ouverture lines per year/compte, not per-node loading) backs a small badge shown only on the affected ouverture row(s), scoped to whichever compte that specific row's répartition touches.
2026-09-04 21:21:57 +02:00
parent 831c0a0e62
commit 7eabcc6bd8
4 changed files with 116 additions and 0 deletions
@@ -96,4 +96,80 @@ class LedgerStatsController extends ControllerBase {
    return new JsonResponse(['annees' => $annees]);
  }

+  /**
+   * GET /lignes/api/reconciliation-ouverture -- per compte, checks that
+   * each year's "ouverture" (opening balance) matches the *calculated*
+   * closing balance of the previous year (that year's own ouverture plus
+   * every movement dated within it). The historical spreadsheets carried
+   * real year-to-year gaps that were preserved as-is during migration
+   * (never corrected) -- this surfaces them instead of hiding them, same
+   * principle as the per-ligne écart column.
+   *
+   * Response: { "2023": { "Bachir": -12.34, "EXT.WEB": 5 }, ... } -- only
+   * years with at least one compte off by more than a cent, and never the
+   * very first year on record (nothing to compare it against).
+   */
+  public function reconciliationOuverture() {
+    $connection = \Drupal::database();
+    $query = $connection->select('node__field_date_ligne', 'd');
+    $query->innerJoin('node__field_type_ligne', 't', 't.entity_id = d.entity_id');
+    $query->innerJoin('node__field_repartition', 'r', 'r.entity_id = d.entity_id');
+    $query->innerJoin('paragraph__field_montant', 'm', 'm.entity_id = r.field_repartition_target_id');
+    $query->innerJoin('paragraph__field_compte', 'c', 'c.entity_id = r.field_repartition_target_id');
+    $query->innerJoin('taxonomy_term_field_data', 'tc', 'tc.tid = c.field_compte_target_id');
+    $query->condition('d.bundle', 'ligne_comptable');
+    $query->addExpression('SUBSTRING(d.field_date_ligne_value, 1, 4)', 'annee');
+    $query->addExpression("CASE WHEN t.field_type_ligne_value = 'ouverture' THEN 1 ELSE 0 END", 'is_ouverture');
+    $query->addField('tc', 'name', 'compte');
+    $query->addExpression('SUM(m.field_montant_value)', 'total');
+    $query->groupBy('annee');
+    $query->groupBy('is_ouverture');
+    $query->groupBy('compte');
+    $rows = $query->execute()->fetchAll();
+
+    $ouverture = [];
+    $mouvement = [];
+    foreach ($rows as $row) {
+      if ($row->is_ouverture) {
+        $ouverture[$row->annee][$row->compte] = ($ouverture[$row->annee][$row->compte] ?? 0) + (float) $row->total;
+      }
+      else {
+        $mouvement[$row->annee][$row->compte] = ($mouvement[$row->annee][$row->compte] ?? 0) + (float) $row->total;
+      }
+    }
+
+    $annees = array_unique(array_merge(array_keys($ouverture), array_keys($mouvement)));
+    sort($annees);
+
+    $result = [];
+    foreach ($annees as $i => $annee) {
+      if ($i === 0) {
+        continue;
+      }
+      $precedente = (string) ((int) $annee - 1);
+      if (empty($ouverture[$annee]) || (!isset($ouverture[$precedente]) && !isset($mouvement[$precedente]))) {
+        continue;
+      }
+      $comptes = array_unique(array_merge(
+        array_keys($ouverture[$annee]),
+        array_keys($ouverture[$precedente] ?? []),
+        array_keys($mouvement[$precedente] ?? [])
+      ));
+      $ecarts = [];
+      foreach ($comptes as $compte) {
+        $ouvertureReelle = $ouverture[$annee][$compte] ?? 0;
+        $clotureCalculee = ($ouverture[$precedente][$compte] ?? 0) + ($mouvement[$precedente][$compte] ?? 0);
+        $ecart = round($ouvertureReelle - $clotureCalculee, 2);
+        if (abs($ecart) > 0.01) {
+          $ecarts[$compte] = $ecart;
+        }
+      }
+      if ($ecarts) {
+        $result[$annee] = $ecarts;
+      }
+    }
+
+    return new JsonResponse($result);
+  }
+
 }