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/index.php

@@ -0,0 +1,17 @@
+<?php
+
+/**
+ * @file
+ * The PHP page that serves all page requests on a Drupal installation.
+ *
+ * All Drupal code is released under the GNU General Public License.
+ * See COPYRIGHT.txt and LICENSE.txt files in the "core" directory.
+ */
+
+use Drupal\Core\DrupalKernel;
+
+require_once 'autoload_runtime.php';
+
+return static function () {
+  return new DrupalKernel('prod', require 'autoload.php');
+};