Initial Drupal site: content model + validation + Vue dashboard

- Content type "Ligne comptable" with Paragraphs "Répartition" (Compte + Montant)
- Taxonomies: Compte (9 comptes) and Client (unified client list)
- hook_node_presave + form validate: sum(répartition) must equal montant HT
- /dashboard route (progressive decoupling): Vue 3 app fetching JSON:API,
  computing solde par compte / par client client-side
- "Ajouter une ligne" opens the real Drupal node form in an AJAX modal
- Gin as default + admin theme
- 9 opening-balance lines seeded from suivi_compta_SASFigli2026_v2.ods

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

.editorconfig

@@ -0,0 +1,17 @@
+# Drupal editor configuration normalization
+# @see http://editorconfig.org/
+
+# This is the top-most .editorconfig file; do not search in parent directories.
+root = true
+
+# All files.
+[*]
+end_of_line = LF
+indent_style = space
+indent_size = 2
+charset = utf-8
+trim_trailing_whitespace = true
+insert_final_newline = true
+
+[composer.{json,lock}]
+indent_size = 4