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/modules/README.txt

@@ -0,0 +1,42 @@
+Modules extend your site functionality beyond Drupal core.
+
+WHAT TO PLACE IN THIS DIRECTORY?
+--------------------------------
+
+Placing downloaded and custom modules in this directory separates downloaded and
+custom modules from Drupal core's modules. This allows Drupal core to be updated
+without overwriting these files.
+
+DOWNLOAD ADDITIONAL MODULES
+---------------------------
+
+Contributed modules from the Drupal community may be downloaded at
+https://www.drupal.org/project/project_module.
+
+ORGANIZING MODULES IN THIS DIRECTORY
+------------------------------------
+
+You may create subdirectories in this directory, to organize your added modules,
+without breaking the site. Some common subdirectories include "contrib" for
+contributed modules, and "custom" for custom modules. Note that if you move a
+module to a subdirectory after it has been enabled, you may need to clear the
+Drupal cache so it can be found.
+
+There are number of directories that are ignored when looking for modules. These
+are 'src', 'lib', 'vendor', 'assets', 'css', 'files', 'images', 'js', 'misc',
+'templates', 'includes', 'fixtures' and 'Drupal'.
+
+MULTISITE CONFIGURATION
+-----------------------
+
+In multisite configurations, modules found in this directory are available to
+all sites. You may also put modules in the sites/all/modules directory, and the
+versions in sites/all/modules will take precedence over versions of the same
+module that are here. Alternatively, the sites/your_site_name/modules directory
+pattern may be used to restrict modules to a specific site instance.
+
+MORE INFORMATION
+----------------
+
+Refer to the “Developing for Drupal” section of the README.md in the Drupal
+root directory for further information on extending Drupal with custom modules.

web/modules/custom/figli_compta_ledger/css/dashboard.css

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+#figli-dashboard-app {
+  font-family: var(--gin-font-family, Inter, -apple-system, sans-serif);
+  max-width: 1200px;
+  margin: 1rem 0;
+}
+
+#figli-dashboard-app h2 {
+  font-size: 1.25rem;
+  font-weight: 600;
+  margin: 2rem 0 0.75rem;
+}
+
+#figli-dashboard-app .figli-note {
+  color: var(--gin-color-text-light, #6b7280);
+  font-size: 0.875rem;
+  margin-bottom: 1rem;
+}
+
+#figli-dashboard-app table {
+  width: 100%;
+  border-collapse: collapse;
+  background: var(--gin-bg-layer2, #fff);
+  border: 1px solid var(--gin-border-color, #dcdee2);
+  border-radius: 6px;
+  overflow: hidden;
+}
+
+#figli-dashboard-app th,
+#figli-dashboard-app td {
+  text-align: left;
+  padding: 0.5rem 0.85rem;
+  border-bottom: 1px solid var(--gin-border-color, #eceef1);
+}
+
+#figli-dashboard-app th {
+  background: var(--gin-bg-layer, #f5f6f8);
+  font-weight: 600;
+  font-size: 0.85rem;
+}
+
+#figli-dashboard-app td.amount {
+  text-align: right;
+  font-variant-numeric: tabular-nums;
+}
+
+#figli-dashboard-app tr.positive td.amount { color: #1a7f37; }
+#figli-dashboard-app tr.negative td.amount { color: #c9312b; }
+#figli-dashboard-app tr.total td { font-weight: 700; border-top: 2px solid var(--gin-border-color, #333); }
+
+#figli-dashboard-app .figli-error {
+  background: #fde8e8;
+  border: 1px solid #f4a3a3;
+  color: #7a1a1a;
+  padding: 0.75rem 1rem;
+  border-radius: 6px;
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.info.yml

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+name: 'Figli Compta - Ledger'
+type: module
+description: 'Modèle de données du grand livre SAS Figures Libres : comptes, clients, lignes comptables, répartitions.'
+package: 'Figli Compta'
+core_version_requirement: ^10 || ^11
+dependencies:
+  - drupal:taxonomy
+  - drupal:node
+  - drupal:field
+  - drupal:datetime
+  - paragraphs:paragraphs

web/modules/custom/figli_compta_ledger/figli_compta_ledger.install

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+<?php
+
+/**
+ * @file
+ * Install functions for the Figli Compta Ledger module.
+ *
+ * Builds the data model discussed with the SAS: a "Compte" per associate
+ * (+ EXT./EXT.WEB/Provision EPAU), a unified "Client" list, and
+ * "Ligne comptable" nodes whose amount is split across "Répartition"
+ * paragraphs referencing a Compte. The presave validation in
+ * figli_compta_ledger.module enforces sum(répartition) == montant_ht,
+ * which is the single most common error found in the historical spreadsheets.
+ */
+
+use Drupal\taxonomy\Entity\Vocabulary;
+use Drupal\taxonomy\Entity\Term;
+use Drupal\node\Entity\NodeType;
+use Drupal\field\Entity\FieldStorageConfig;
+use Drupal\field\Entity\FieldConfig;
+use Drupal\paragraphs\Entity\ParagraphsType;
+use Drupal\Core\Entity\Entity\EntityFormDisplay;
+use Drupal\Core\Entity\Entity\EntityViewDisplay;
+
+/**
+ * The 9 "comptes" tracked historically (6 associates + EXT./EXT.WEB/Provision EPAU).
+ */
+function _figli_compta_ledger_comptes() {
+  return ['Sandrine', 'Maud', 'Ouidade', 'Chloé', 'Bachir', 'Valentin', 'EXT.', 'EXT.WEB', 'Provision EPAU'];
+}
+
+/**
+ * Starter set of unified clients (from the 2021-2026 audit).
+ */
+function _figli_compta_ledger_clients() {
+  return [
+    'EPAU / POPSU', 'COLLECTIF RIVAGE / OU ATTERRIR', 'REHA', 'MATHALLO',
+    'LE CAMPUS', 'LA MINE', 'CERAS', 'LE SHED', 'MATERIO', 'IRI',
+    'MAUD BOYER', 'ECHELLE 1:1', 'RORSCHACH', 'EDLP', 'SEMISE',
+  ];
+}
+
+/**
+ * Implements hook_install().
+ */
+function figli_compta_ledger_install() {
+  _figli_compta_ledger_create_vocabulary('compte', 'Compte', _figli_compta_ledger_comptes());
+  _figli_compta_ledger_create_vocabulary('client', 'Client', _figli_compta_ledger_clients());
+  _figli_compta_ledger_create_paragraph_repartition();
+  _figli_compta_ledger_create_node_type_ligne_comptable();
+}
+
+function _figli_compta_ledger_create_vocabulary($vid, $name, array $terms) {
+  if (!Vocabulary::load($vid)) {
+    Vocabulary::create(['vid' => $vid, 'name' => $name])->save();
+  }
+  $storage = \Drupal::entityTypeManager()->getStorage('taxonomy_term');
+  foreach ($terms as $term_name) {
+    $existing = $storage->loadByProperties(['vid' => $vid, 'name' => $term_name]);
+    if (empty($existing)) {
+      Term::create(['vid' => $vid, 'name' => $term_name])->save();
+    }
+  }
+}
+
+/**
+ * Creates a field storage + field instance if they don't already exist.
+ */
+function _figli_field($entity_type, $bundle, $field_name, $label, $type, array $storage_settings = [], $required = FALSE, array $field_settings = []) {
+  if (!FieldStorageConfig::loadByName($entity_type, $field_name)) {
+    FieldStorageConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'type' => $type,
+      'settings' => $storage_settings,
+    ])->save();
+  }
+  if (!FieldConfig::loadByName($entity_type, $bundle, $field_name)) {
+    FieldConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'bundle' => $bundle,
+      'label' => $label,
+      'required' => $required,
+      'settings' => $field_settings,
+    ])->save();
+  }
+}
+
+function _figli_entity_ref_field($entity_type, $bundle, $field_name, $label, $target_type, $target_bundle, $required = FALSE) {
+  if (!FieldStorageConfig::loadByName($entity_type, $field_name)) {
+    FieldStorageConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'type' => 'entity_reference',
+      'settings' => ['target_type' => $target_type],
+    ])->save();
+  }
+  if (!FieldConfig::loadByName($entity_type, $bundle, $field_name)) {
+    FieldConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'bundle' => $bundle,
+      'label' => $label,
+      'required' => $required,
+      'settings' => [
+        'handler' => 'default:' . $target_type,
+        'handler_settings' => ['target_bundles' => [$target_bundle => $target_bundle]],
+      ],
+    ])->save();
+  }
+}
+
+function _figli_paragraph_field($entity_type, $bundle, $field_name, $label, $paragraph_bundle) {
+  if (!FieldStorageConfig::loadByName($entity_type, $field_name)) {
+    FieldStorageConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'type' => 'entity_reference_revisions',
+      'cardinality' => -1,
+      'settings' => ['target_type' => 'paragraph'],
+    ])->save();
+  }
+  if (!FieldConfig::loadByName($entity_type, $bundle, $field_name)) {
+    FieldConfig::create([
+      'field_name' => $field_name,
+      'entity_type' => $entity_type,
+      'bundle' => $bundle,
+      'label' => $label,
+      'required' => TRUE,
+      'settings' => [
+        'handler' => 'default:paragraph',
+        'handler_settings' => ['target_bundles' => [$paragraph_bundle => $paragraph_bundle]],
+      ],
+    ])->save();
+  }
+}
+
+function _figli_compta_ledger_create_paragraph_repartition() {
+  if (!ParagraphsType::load('repartition')) {
+    ParagraphsType::create(['id' => 'repartition', 'label' => 'Répartition'])->save();
+  }
+
+  _figli_entity_ref_field('paragraph', 'repartition', 'field_compte', 'Compte', 'taxonomy_term', 'compte', TRUE);
+  _figli_field('paragraph', 'repartition', 'field_montant', 'Montant (€)', 'decimal', ['precision' => 12, 'scale' => 2], TRUE);
+
+  if (!EntityFormDisplay::load('paragraph.repartition.default')) {
+    EntityFormDisplay::create([
+      'targetEntityType' => 'paragraph',
+      'bundle' => 'repartition',
+      'mode' => 'default',
+      'status' => TRUE,
+    ])
+      ->setComponent('field_compte', ['type' => 'entity_reference_autocomplete', 'weight' => 0])
+      ->setComponent('field_montant', ['type' => 'number', 'weight' => 1])
+      ->save();
+  }
+  if (!EntityViewDisplay::load('paragraph.repartition.default')) {
+    EntityViewDisplay::create([
+      'targetEntityType' => 'paragraph',
+      'bundle' => 'repartition',
+      'mode' => 'default',
+      'status' => TRUE,
+    ])
+      ->setComponent('field_compte', ['type' => 'entity_reference_label', 'weight' => 0])
+      ->setComponent('field_montant', ['type' => 'number_decimal', 'weight' => 1])
+      ->save();
+  }
+}
+
+function _figli_compta_ledger_create_node_type_ligne_comptable() {
+  if (!NodeType::load('ligne_comptable')) {
+    NodeType::create([
+      'type' => 'ligne_comptable',
+      'name' => 'Ligne comptable',
+      'description' => "Une entrée, sortie, versement ou charge du grand livre.",
+    ])->save();
+  }
+
+  _figli_field('node', 'ligne_comptable', 'field_date_ligne', 'Date', 'datetime', ['datetime_type' => 'date'], TRUE);
+
+  _figli_field('node', 'ligne_comptable', 'field_type_ligne', 'Type de ligne', 'list_string', [
+    'allowed_values' => [
+      'entree' => 'Entrée client',
+      'charge' => 'Charge structurelle SAS',
+      'versement' => 'Versement freelance',
+      'achat' => 'Achat client (pass-through)',
+      'ouverture' => "Ligne d'ouverture",
+    ],
+  ], TRUE);
+
+  _figli_entity_ref_field('node', 'ligne_comptable', 'field_client', 'Client', 'taxonomy_term', 'client');
+
+  _figli_field('node', 'ligne_comptable', 'field_montant_ht', 'Montant HT (€)', 'decimal', ['precision' => 12, 'scale' => 2], TRUE);
+  _figli_field('node', 'ligne_comptable', 'field_montant_ttc', 'Montant TTC (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
+  _figli_field('node', 'ligne_comptable', 'field_notes', 'Notes / détail', 'string_long');
+
+  _figli_paragraph_field('node', 'ligne_comptable', 'field_repartition', 'Répartition', 'repartition');
+
+  if (!EntityFormDisplay::load('node.ligne_comptable.default')) {
+    EntityFormDisplay::create([
+      'targetEntityType' => 'node',
+      'bundle' => 'ligne_comptable',
+      'mode' => 'default',
+      'status' => TRUE,
+    ])
+      ->setComponent('field_date_ligne', ['type' => 'datetime_default', 'weight' => 0])
+      ->setComponent('field_type_ligne', ['type' => 'options_select', 'weight' => 1])
+      ->setComponent('field_client', ['type' => 'entity_reference_autocomplete', 'weight' => 2])
+      ->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 3])
+      ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 4])
+      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 5, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button']])
+      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 6])
+      ->save();
+  }
+
+  if (!EntityViewDisplay::load('node.ligne_comptable.default')) {
+    EntityViewDisplay::create([
+      'targetEntityType' => 'node',
+      'bundle' => 'ligne_comptable',
+      'mode' => 'default',
+      'status' => TRUE,
+    ])
+      ->setComponent('field_date_ligne', ['type' => 'datetime_default', 'weight' => 0])
+      ->setComponent('field_type_ligne', ['type' => 'list_default', 'weight' => 1])
+      ->setComponent('field_client', ['type' => 'entity_reference_label', 'weight' => 2])
+      ->setComponent('field_montant_ht', ['type' => 'number_decimal', 'weight' => 3])
+      ->setComponent('field_montant_ttc', ['type' => 'number_decimal', 'weight' => 4])
+      ->setComponent('field_repartition', ['type' => 'entity_reference_revisions_entity_view', 'weight' => 5])
+      ->setComponent('field_notes', ['type' => 'basic_string', 'weight' => 6])
+      ->save();
+  }
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.libraries.yml

@@ -0,0 +1,16 @@
+vue:
+  js:
+    js/vendor/vue.global.prod.js: {}
+  version: '3.5.42'
+
+dashboard:
+  js:
+    js/dashboard.js: {}
+  css:
+    theme:
+      css/dashboard.css: {}
+  dependencies:
+    - core/drupal
+    - core/drupal.dialog.ajax
+    - core/jquery
+    - figli_compta_ledger/vue

web/modules/custom/figli_compta_ledger/figli_compta_ledger.links.menu.yml

@@ -0,0 +1,7 @@
+figli_compta_ledger.dashboard:
+  title: 'Tableau de bord'
+  description: 'Soldes par personne et par client'
+  route_name: figli_compta_ledger.dashboard
+  menu_name: admin
+  parent: system.admin
+  weight: -10

web/modules/custom/figli_compta_ledger/figli_compta_ledger.module

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+<?php
+
+/**
+ * @file
+ * Enforces the one invariant that explained most of the errors found in the
+ * historical spreadsheets: sum(répartition.montant) must equal montant_ht.
+ */
+
+use Drupal\node\NodeInterface;
+use Drupal\Core\Entity\EntityStorageException;
+use Drupal\Core\Form\FormStateInterface;
+use Drupal\Core\Ajax\AjaxResponse;
+use Drupal\Core\Ajax\CloseModalDialogCommand;
+use Drupal\Core\Ajax\ReplaceCommand;
+
+/**
+ * Implements hook_form_alter().
+ *
+ * Targets both node_ligne_comptable_form (add) and
+ * node_ligne_comptable_edit_form (edit) -- the entity form base_form_id for
+ * nodes is the generic "node_form", too broad to alter just this bundle, so
+ * we check the concrete $form_id instead. Two things: (1) a friendly inline
+ * #validate error for the sum(répartition) == montant_ht invariant, so a
+ * mismatch shows a normal form error instead of the hard
+ * EntityStorageException below reaching the user; (2) when the form is
+ * opened in the dashboard's AJAX modal, make the submit button AJAX-aware
+ * so it closes the modal (and the dashboard picks up "dialog:afterclose" to
+ * refresh) instead of doing a full-page redirect.
+ */
+function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state, $form_id) {
+  if (!in_array($form_id, ['node_ligne_comptable_form', 'node_ligne_comptable_edit_form'], TRUE)) {
+    return;
+  }
+  $form['#validate'][] = 'figli_compta_ledger_validate_repartition';
+
+  $request = \Drupal::request();
+  $wrapper_formats = ['drupal_ajax', 'drupal_modal', 'drupal_dialog'];
+  $is_ajax_modal = in_array($request->query->get('_wrapper_format'), $wrapper_formats, TRUE)
+    || in_array($request->request->get('_wrapper_format'), $wrapper_formats, TRUE);
+  if ($is_ajax_modal || $request->headers->get('X-Requested-With') === 'XMLHttpRequest') {
+    $form['actions']['submit']['#ajax'] = [
+      'callback' => 'figli_compta_ledger_node_form_ajax_submit',
+    ];
+  }
+}
+
+/**
+ * Form #validate callback: sum(répartition) must equal montant_ht.
+ */
+function figli_compta_ledger_validate_repartition(array &$form, FormStateInterface $form_state) {
+  $montant_ht_raw = $form_state->getValue(['field_montant_ht', 0, 'value']);
+  if ($montant_ht_raw === NULL || $montant_ht_raw === '') {
+    return;
+  }
+  $montant_ht = (float) $montant_ht_raw;
+
+  $somme = 0.0;
+  $repartition = $form_state->getValue('field_repartition') ?: [];
+  foreach ($repartition as $delta => $item) {
+    if (!is_numeric($delta) || !is_array($item)) {
+      continue;
+    }
+    $montant = $item['subform']['field_montant'][0]['value']
+      ?? $item['field_montant'][0]['value']
+      ?? NULL;
+    if ($montant !== NULL && $montant !== '') {
+      $somme += (float) $montant;
+    }
+  }
+
+  $ecart = round($montant_ht - $somme, 2);
+  if (abs($ecart) > 0.01) {
+    $form_state->setErrorByName('field_repartition', t(
+      'Répartition incohérente : la somme des comptes (@somme €) ne correspond pas au montant HT (@ht €). Écart : @ecart €.',
+      ['@somme' => number_format($somme, 2), '@ht' => number_format($montant_ht, 2), '@ecart' => number_format($ecart, 2)]
+    ));
+  }
+}
+
+/**
+ * #ajax callback for the node form submit button: close the modal on
+ * success, or re-render the form (with errors) in place on failure.
+ */
+function figli_compta_ledger_node_form_ajax_submit(array $form, FormStateInterface $form_state) {
+  $response = new AjaxResponse();
+  if ($form_state->getErrors()) {
+    unset($form['#prefix'], $form['#suffix']);
+    $response->addCommand(new ReplaceCommand('#' . $form['#id'], $form));
+    return $response;
+  }
+  $response->addCommand(new CloseModalDialogCommand());
+  return $response;
+}
+
+/**
+ * Implements hook_ENTITY_TYPE_presave() for node.
+ *
+ * Last-resort safety net (also protects non-form paths like JSON:API POST
+ * or drush scripts) -- the form above should normally catch this first with
+ * a friendly inline message.
+ */
+function figli_compta_ledger_node_presave(NodeInterface $node) {
+  if ($node->bundle() !== 'ligne_comptable') {
+    return;
+  }
+  if (!$node->hasField('field_montant_ht') || !$node->hasField('field_repartition')) {
+    return;
+  }
+
+  $montant_ht = (float) $node->get('field_montant_ht')->value;
+  $somme = 0.0;
+  foreach ($node->get('field_repartition')->referencedEntities() as $paragraph) {
+    if ($paragraph->hasField('field_montant') && !$paragraph->get('field_montant')->isEmpty()) {
+      $somme += (float) $paragraph->get('field_montant')->value;
+    }
+  }
+
+  $ecart = round($montant_ht - $somme, 2);
+  if (abs($ecart) > 0.01) {
+    throw new EntityStorageException(sprintf(
+      "Répartition incohérente : la somme des comptes (%.2f €) ne correspond pas au montant HT (%.2f €). Écart : %.2f €. Corrigez la répartition avant d'enregistrer.",
+      $somme,
+      $montant_ht,
+      $ecart
+    ));
+  }
+}
+
+/**
+ * Implements hook_theme().
+ */
+function figli_compta_ledger_theme($existing, $type, $theme, $path) {
+  return [
+    'figli_compta_dashboard' => [
+      'variables' => [],
+      'template' => 'figli-compta-dashboard',
+    ],
+  ];
+}
+
+/**
+ * Implements hook_help().
+ */
+function figli_compta_ledger_help($route_name, \Drupal\Core\Routing\RouteMatchInterface $route_match) {
+  if ($route_name === 'help.page.figli_compta_ledger') {
+    return '<p>' . t('Grand livre SAS Figures Libres : chaque "Ligne comptable" (entrée, charge, versement, achat) doit être répartie entre un ou plusieurs "Comptes" (les 6 associés + EXT./EXT.WEB/Provision EPAU) pour un total exactement égal au montant HT.') . '</p>';
+  }
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml

@@ -0,0 +1,7 @@
+figli_compta_ledger.dashboard:
+  path: '/dashboard'
+  defaults:
+    _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::view'
+    _title: 'Tableau de bord - SAS Figures Libres'
+  requirements:
+    _permission: 'access content'

web/modules/custom/figli_compta_ledger/js/dashboard.js

@@ -0,0 +1,160 @@
+/**
+ * @file
+ * Progressive decoupling: Drupal renders the page shell (nav, auth via
+ * session cookie, the "Ajouter une ligne" modal form); this Vue app fetches
+ * JSON:API and does all the aggregation (solde par compte, solde par
+ * client) client-side.
+ */
+(function (Drupal, Vue, jQuery) {
+  'use strict';
+
+  const API_BASE = '/jsonapi/node/ligne_comptable';
+  const EUR = new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' });
+
+  async function fetchAllLignes() {
+    let url = API_BASE + '?include=field_repartition,field_repartition.field_compte,field_client&page[limit]=50';
+    const allData = [];
+    const includedMap = new Map();
+
+    while (url) {
+      const res = await fetch(url, { headers: { Accept: 'application/vnd.api+json' } });
+      if (!res.ok) {
+        throw new Error('JSON:API a répondu ' + res.status);
+      }
+      const json = await res.json();
+      allData.push(...(json.data || []));
+      (json.included || []).forEach((item) => includedMap.set(item.type + ':' + item.id, item));
+      url = json.links && json.links.next ? json.links.next.href : null;
+    }
+    return { data: allData, includedMap };
+  }
+
+  function resolve(includedMap, ref) {
+    if (!ref) return null;
+    return includedMap.get(ref.type + ':' + ref.id) || null;
+  }
+
+  function addTo(map, key, montant) {
+    if (!map.has(key)) map.set(key, { entrees: 0, sorties: 0 });
+    const row = map.get(key);
+    if (montant >= 0) row.entrees += montant;
+    else row.sorties += montant;
+  }
+
+  function computeAggregations(data, includedMap) {
+    const parComptes = new Map();
+    const parClients = new Map();
+
+    for (const node of data) {
+      const rels = node.relationships || {};
+      const clientTerm = resolve(includedMap, rels.field_client && rels.field_client.data);
+      const clientName = clientTerm ? clientTerm.attributes.name : '(sans client)';
+
+      const repartitionRefs = (rels.field_repartition && rels.field_repartition.data) || [];
+      for (const ref of repartitionRefs) {
+        const paragraph = resolve(includedMap, ref);
+        if (!paragraph) continue;
+        const montant = parseFloat(paragraph.attributes.field_montant || 0);
+
+        const compteTerm = resolve(includedMap, paragraph.relationships && paragraph.relationships.field_compte && paragraph.relationships.field_compte.data);
+        const compteName = compteTerm ? compteTerm.attributes.name : '(compte inconnu)';
+
+        addTo(parComptes, compteName, montant);
+        addTo(parClients, clientName, montant);
+      }
+    }
+    return { parComptes, parClients };
+  }
+
+  function mapToRows(map) {
+    return Array.from(map.entries())
+      .map(([name, v]) => ({ name, entrees: v.entrees, sorties: v.sorties, solde: v.entrees + v.sorties }))
+      .sort((a, b) => a.solde - b.solde);
+  }
+
+  function totalsOf(rows) {
+    return rows.reduce(
+      (acc, r) => ({ entrees: acc.entrees + r.entrees, sorties: acc.sorties + r.sorties, solde: acc.solde + r.solde }),
+      { entrees: 0, sorties: 0, solde: 0 }
+    );
+  }
+
+  const App = {
+    data() {
+      return {
+        loading: true,
+        error: null,
+        tables: [],
+        lineCount: 0,
+      };
+    },
+    methods: {
+      formatEur(v) {
+        return EUR.format(v);
+      },
+      rowClass(solde) {
+        if (solde > 0.5) return 'positive';
+        if (solde < -0.5) return 'negative';
+        return '';
+      },
+      openAddForm() {
+        Drupal.ajax({
+          url: '/node/add/ligne_comptable',
+          dialogType: 'modal',
+          dialog: { width: 700, title: 'Ajouter une ligne comptable' },
+          progress: { type: 'throbber' },
+        }).execute();
+      },
+      async load() {
+        this.loading = true;
+        this.error = null;
+        try {
+          const { data, includedMap } = await fetchAllLignes();
+          this.lineCount = data.length;
+          const { parComptes, parClients } = computeAggregations(data, includedMap);
+          const comptesRows = mapToRows(parComptes);
+          const clientsRows = mapToRows(parClients);
+          this.tables = [
+            {
+              title: 'Solde par compte',
+              note: this.lineCount + ' lignes comptables chargées.',
+              rows: comptesRows,
+              totals: totalsOf(comptesRows),
+            },
+            {
+              title: 'Solde par client',
+              note: 'Entrées créditées par client vs. montants sortis (versements, achats, charges) sur les lignes rattachées à ce client.',
+              rows: clientsRows,
+              totals: totalsOf(clientsRows),
+            },
+          ];
+        } catch (err) {
+          this.error = err.message;
+        } finally {
+          this.loading = false;
+        }
+      },
+    },
+    mounted() {
+      this.load();
+      // Drupal's dialog system fires this on <body> (via jQuery) whenever a
+      // modal closes -- refresh after "Ajouter une ligne" without a full
+      // page reload.
+      jQuery(document).on('dialog:afterclose', () => this.load());
+    },
+  };
+
+  Drupal.behaviors.figliComptaDashboard = {
+    attach(context) {
+      const root = context.querySelector ? context.querySelector('#figli-dashboard-app') : null;
+      if (root && !root.dataset.figliInitialized) {
+        root.dataset.figliInitialized = '1';
+        Vue.createApp(App).mount(root);
+        // Vue's mount() replaces the DOM node Drupal's own behaviors (like
+        // use-ajax on the "Ajouter une ligne" link) already saw at page
+        // load -- reattach so the modal link keeps working.
+        Drupal.attachBehaviors(root);
+      }
+    },
+  };
+})(Drupal, Vue, jQuery);

web/modules/custom/figli_compta_ledger/src/Controller/DashboardController.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Controller;
+
+use Drupal\Core\Controller\ControllerBase;
+
+/**
+ * Renders the JS-driven ledger dashboard (progressive decoupling: Drupal
+ * serves the page shell + auth via the session cookie, dashboard.js fetches
+ * JSON:API and does all the aggregation client-side).
+ */
+class DashboardController extends ControllerBase {
+
+  public function view() {
+    return [
+      '#theme' => 'figli_compta_dashboard',
+      '#attached' => [
+        'library' => ['figli_compta_ledger/dashboard'],
+      ],
+    ];
+  }
+
+}

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

@@ -0,0 +1,42 @@
+{#
+  Dashboard shell: Drupal renders the page (nav, auth, permissions).
+  dashboard.js (a Vue 3 app) fetches JSON:API and renders everything below,
+  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 %} below: this is Vue template syntax, not Twig -- both use
+  {{ }}, so verbatim tells Twig to leave it alone and let Vue compile it
+  in the browser.
+#}
+{% verbatim %}
+<div id="figli-dashboard-app">
+  <p>
+    <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
+  </p>
+  <p v-if="loading">Chargement des données…</p>
+  <p v-else-if="error" class="figli-error">Erreur de chargement du tableau de bord : {{ error }}</p>
+  <template v-else>
+    <section v-for="table in tables" :key="table.title">
+      <h2>{{ table.title }}</h2>
+      <p class="figli-note" v-if="table.note">{{ table.note }}</p>
+      <table>
+        <thead><tr><th></th><th>Entrées (+)</th><th>Sorties (-)</th><th>Solde</th></tr></thead>
+        <tbody>
+          <tr v-for="row in table.rows" :key="row.name" :class="rowClass(row.solde)">
+            <td>{{ row.name }}</td>
+            <td class="amount">{{ formatEur(row.entrees) }}</td>
+            <td class="amount">{{ formatEur(row.sorties) }}</td>
+            <td class="amount">{{ formatEur(row.solde) }}</td>
+          </tr>
+          <tr class="total">
+            <td>TOTAL</td>
+            <td class="amount">{{ formatEur(table.totals.entrees) }}</td>
+            <td class="amount">{{ formatEur(table.totals.sorties) }}</td>
+            <td class="amount">{{ formatEur(table.totals.solde) }}</td>
+          </tr>
+        </tbody>
+      </table>
+    </section>
+  </template>
+</div>
+{% endverbatim %}