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>

web/example.gitignore

@@ -0,0 +1,47 @@
+# This file contains default .gitignore rules. To use it, copy it to .gitignore,
+# and it will cause files like your settings.php and user-uploaded files to be
+# excluded from Git version control. This is a common strategy to avoid
+# accidentally including private information in public repositories and patch
+# files.
+#
+# Because .gitignore can be specific to your site, this file has a different
+# name; updating Drupal core will not override your custom .gitignore file.
+
+# Ignore core when managing all of a project's dependencies with Composer
+# including Drupal core.
+# core
+
+# Ignore dependencies that are managed with Composer.
+# Generally you should only ignore the root vendor directory. It's important
+# that core/assets/vendor and any other vendor directories within contrib or
+# custom module, theme, etc., are not ignored unless you purposely do so.
+/vendor/
+
+# Ignore configuration files that may contain sensitive information.
+sites/*/*settings*.php
+!sites/*/default.settings.php
+sites/*/*services*.yml
+!sites/*/default.services.yml
+
+# Ignore paths that contain user-generated content.
+sites/*/files
+sites/*/private
+
+# Ignore multi-site test environment.
+sites/simpletest
+
+# If you prefer to store your .gitignore file in the sites/ folder, comment
+# or delete the previous settings and uncomment the following ones, instead.
+
+# Ignore configuration files that may contain sensitive information.
+# */*settings*.php
+# !*/default.settings.php
+# */*services*.yml
+# !*/default.services.yml
+
+# Ignore paths that contain user-generated content.
+# */files
+# */private
+
+# Ignore multi-site test environment.
+# simpletest