diff --git a/config/sync/core.entity_form_display.node.ligne_comptable.default.yml b/config/sync/core.entity_form_display.node.ligne_comptable.default.yml
index 4b28a7a..29fe015 100644
--- a/config/sync/core.entity_form_display.node.ligne_comptable.default.yml
+++ b/config/sync/core.entity_form_display.node.ligne_comptable.default.yml
@@ -5,6 +5,7 @@ dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
     - field.field.node.ligne_comptable.field_date_ligne
+    - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_montant_ht
     - field.field.node.ligne_comptable.field_montant_ttc
     - field.field.node.ligne_comptable.field_notes
@@ -42,6 +43,16 @@ content:
     region: content
     settings: {  }
     third_party_settings: {  }
+  field_entree_liee:
+    type: entity_reference_autocomplete
+    weight: 2
+    region: content
+    settings:
+      match_operator: CONTAINS
+      match_limit: 10
+      size: 60
+      placeholder: ''
+    third_party_settings: {  }
   field_montant_ht:
     type: number
     weight: 3
diff --git a/config/sync/core.entity_view_display.node.ligne_comptable.default.yml b/config/sync/core.entity_view_display.node.ligne_comptable.default.yml
index 5fe59ea..2a238d3 100644
--- a/config/sync/core.entity_view_display.node.ligne_comptable.default.yml
+++ b/config/sync/core.entity_view_display.node.ligne_comptable.default.yml
@@ -5,6 +5,7 @@ dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
     - field.field.node.ligne_comptable.field_date_ligne
+    - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_montant_ht
     - field.field.node.ligne_comptable.field_montant_ttc
     - field.field.node.ligne_comptable.field_notes
@@ -38,6 +39,14 @@ content:
     third_party_settings: {  }
     weight: 0
     region: content
+  field_entree_liee:
+    type: entity_reference_label
+    label: above
+    settings:
+      link: true
+    third_party_settings: {  }
+    weight: 2
+    region: content
   field_montant_ht:
     type: number_decimal
     label: above
diff --git a/config/sync/field.field.node.ligne_comptable.field_entree_liee.yml b/config/sync/field.field.node.ligne_comptable.field_entree_liee.yml
new file mode 100644
index 0000000..303ad8e
--- /dev/null
+++ b/config/sync/field.field.node.ligne_comptable.field_entree_liee.yml
@@ -0,0 +1,23 @@
+uuid: c2d68287-8e24-4529-a035-39395acca4d3
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_entree_liee
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_entree_liee
+field_name: field_entree_liee
+entity_type: node
+bundle: ligne_comptable
+label: 'Entrée client liée'
+description: ''
+required: false
+translatable: true
+default_value: {  }
+default_value_callback: ''
+settings:
+  handler: 'figli_compta_ledger:entree_client'
+  handler_settings:
+    target_bundles:
+      ligne_comptable: ligne_comptable
+field_type: entity_reference
diff --git a/config/sync/field.storage.node.field_entree_liee.yml b/config/sync/field.storage.node.field_entree_liee.yml
new file mode 100644
index 0000000..7e4e94d
--- /dev/null
+++ b/config/sync/field.storage.node.field_entree_liee.yml
@@ -0,0 +1,19 @@
+uuid: d7148451-7a96-4515-b0b5-42ad9fecbdce
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_entree_liee
+field_name: field_entree_liee
+entity_type: node
+type: entity_reference
+settings:
+  target_type: node
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false
diff --git a/web/modules/custom/figli_compta_ledger/config/schema/figli_compta_ledger.schema.yml b/web/modules/custom/figli_compta_ledger/config/schema/figli_compta_ledger.schema.yml
new file mode 100644
index 0000000..0c3120f
--- /dev/null
+++ b/web/modules/custom/figli_compta_ledger/config/schema/figli_compta_ledger.schema.yml
@@ -0,0 +1,5 @@
+# EntreeClientSelection only adds query conditions on top of NodeSelection
+# (itself a DefaultSelection subclass) -- no new handler_settings keys, so
+# it uses the same schema shape as the core 'default' handler.
+entity_reference_selection.figli_compta_ledger:
+  type: entity_reference_selection.default
diff --git a/web/modules/custom/figli_compta_ledger/css/home.css b/web/modules/custom/figli_compta_ledger/css/home.css
index 25f3107..0b01ae1 100644
--- a/web/modules/custom/figli_compta_ledger/css/home.css
+++ b/web/modules/custom/figli_compta_ledger/css/home.css
@@ -204,7 +204,14 @@ html.gin--dark-mode #figli-home-app {
   text-align: center;
 }
 
-#figli-home-app .figli-edit-btn {
+#figli-home-app td.actions-col {
+  display: flex;
+  gap: 0.15rem;
+  justify-content: center;
+}
+
+#figli-home-app .figli-edit-btn,
+#figli-home-app .figli-link-btn {
   display: inline-flex;
   align-items: center;
   justify-content: center;
@@ -218,12 +225,45 @@ html.gin--dark-mode #figli-home-app {
   cursor: pointer;
 }
 
-#figli-home-app .figli-edit-btn:hover {
+#figli-home-app .figli-edit-btn:hover,
+#figli-home-app .figli-link-btn:hover {
   background: var(--figli-bg-alt);
   border-color: var(--figli-border);
   color: var(--figli-text);
 }
 
+#figli-home-app .figli-link-btn.is-linked {
+  color: #3b6fe0;
+}
+
+/* Reconciliation badge on entrée rows: répartition (money owed) vs the
+   combined répartition of every linked sortie (money actually paid out). */
+#figli-home-app .figli-recon-badge {
+  display: inline-block;
+  margin-left: 0.4rem;
+  padding: 0.05rem 0.4rem;
+  border-radius: 10px;
+  font-size: 0.68rem;
+  font-weight: 600;
+  white-space: nowrap;
+  cursor: pointer;
+  background: #1a7f371a;
+  color: var(--figli-positive);
+}
+#figli-home-app .figli-recon-badge.is-reste {
+  background: #d97a0a1a;
+  color: #d97a0a;
+}
+#figli-home-app .figli-recon-badge.is-anomalie {
+  background: #c9312b1a;
+  color: var(--figli-error);
+}
+
+#figli-home-app .figli-clear-drilldown {
+  font-size: 0.8rem;
+  padding: 0.2rem 0.6rem;
+}
+
 #figli-home-app .figli-error {
   background: #fde8e8;
   border: 1px solid #f4a3a3;
diff --git a/web/modules/custom/figli_compta_ledger/figli_compta_ledger.module b/web/modules/custom/figli_compta_ledger/figli_compta_ledger.module
index 00945f8..1b0fc7f 100644
--- a/web/modules/custom/figli_compta_ledger/figli_compta_ledger.module
+++ b/web/modules/custom/figli_compta_ledger/figli_compta_ledger.module
@@ -51,6 +51,21 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     $form['revision_log']['#access'] = FALSE;
   }
 
+  // field_entree_liee only makes sense on the "sortie" types that pay out
+  // against a client invoice -- charge/autre/ouverture aren't tied to a
+  // specific entrée, and entree lines don't link to themselves.
+  if (isset($form['field_entree_liee'])) {
+    $form['field_entree_liee']['#states'] = [
+      'visible' => [
+        [':input[name="field_type_ligne"]' => ['value' => 'versement']],
+        'or',
+        [':input[name="field_type_ligne"]' => ['value' => 'achat']],
+        'or',
+        [':input[name="field_type_ligne"]' => ['value' => 'hebergement']],
+      ],
+    ];
+  }
+
   $request = \Drupal::request();
   $wrapper_formats = ['drupal_ajax', 'drupal_modal', 'drupal_dialog'];
   $is_ajax_modal = in_array($request->query->get('_wrapper_format'), $wrapper_formats, TRUE)
diff --git a/web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml b/web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml
index 9ddd8fc..72bd70a 100644
--- a/web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml
+++ b/web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml
@@ -21,3 +21,15 @@ figli_compta_ledger.history:
     _title: 'Historique du grand livre - SAS Figures Libres'
   requirements:
     _permission: 'view ligne_comptable revisions'
+
+figli_compta_ledger.link_entree:
+  path: '/lignes/{node}/lier'
+  defaults:
+    _form: '\Drupal\figli_compta_ledger\Form\LinkEntreeForm'
+    _title: 'Lier à une entrée client'
+  requirements:
+    _entity_access: 'node.update'
+  options:
+    parameters:
+      node:
+        type: entity:node
diff --git a/web/modules/custom/figli_compta_ledger/js/home.js b/web/modules/custom/figli_compta_ledger/js/home.js
index 0d08e8a..3737785 100644
--- a/web/modules/custom/figli_compta_ledger/js/home.js
+++ b/web/modules/custom/figli_compta_ledger/js/home.js
@@ -21,13 +21,16 @@
     autre: 'Autre',
     ouverture: 'Ouverture',
   };
+  // Sorties that can be linked to the entrée client they pay out against
+  // (field_entree_liee) -- charge/autre/ouverture aren't client-specific.
+  const LINKABLE_TYPES = ['versement', 'achat', 'hebergement'];
 
   async function fetchAllLignes() {
     // sort includes drupal_internal__nid as a tie-breaker: field_date_ligne
     // alone is not unique (many lines share a date), and without a unique
     // secondary sort key, offset pagination can silently duplicate or skip
     // rows across pages.
-    let url = API_BASE + '?include=field_repartition,field_repartition.field_compte,field_client&page[limit]=50&sort=field_date_ligne,drupal_internal__nid';
+    let url = API_BASE + '?include=field_repartition,field_repartition.field_compte,field_client,field_entree_liee&page[limit]=50&sort=field_date_ligne,drupal_internal__nid';
     const allData = [];
     const includedMap = new Map();
     while (url) {
@@ -55,6 +58,7 @@
       const rels = node.relationships || {};
       const attrs = node.attributes;
       const clientTerm = resolve(includedMap, rels.field_client && rels.field_client.data);
+      const entreeLieeNode = resolve(includedMap, rels.field_entree_liee && rels.field_entree_liee.data);
       const parCompte = {};
       let somme = 0;
       const repartitionRefs = (rels.field_repartition && rels.field_repartition.data) || [];
@@ -82,6 +86,9 @@
         somme,
         ecart,
         hasError: Math.abs(ecart) > 0.01,
+        linkable: LINKABLE_TYPES.includes(attrs.field_type_ligne),
+        entreeLieeId: entreeLieeNode ? entreeLieeNode.id : null,
+        entreeLieeLabel: entreeLieeNode ? (entreeLieeNode.attributes.title || null) : null,
       });
     }
     rows.sort((a, b) => (a.date || '').localeCompare(b.date || ''));
@@ -102,6 +109,7 @@
         groupBy: 'month',
         onlyErrors: false,
         hoverCol: null,
+        filterEntreeId: null,
       };
     },
     computed: {
@@ -117,6 +125,53 @@
       errorCount() {
         return this.rows.filter((r) => r.hasError).length;
       },
+      sortiesByEntree() {
+        const map = new Map();
+        for (const r of this.rows) {
+          if (!r.entreeLieeId) continue;
+          if (!map.has(r.entreeLieeId)) map.set(r.entreeLieeId, []);
+          map.get(r.entreeLieeId).push(r);
+        }
+        return map;
+      },
+      // Compares each entrée's répartition (positive shares owed) against
+      // the combined répartition of every sortie linked to it (negative
+      // amounts paid out), per compte -- both sides can be split across
+      // several comptes. A residual near zero means fully settled;
+      // positive means still owed ("reste à verser"); negative means more
+      // was paid out than the entrée allocated ("sur-versé", worth a
+      // closer look). Precomputed once for all entrée rows rather than
+      // recomputed per template read.
+      reconciliationByEntree() {
+        const map = new Map();
+        for (const entreeRow of this.rows) {
+          if (entreeRow.type !== 'entree') continue;
+          const linked = this.sortiesByEntree.get(entreeRow.id) || [];
+          const versementsParCompte = {};
+          for (const s of linked) {
+            for (const [compte, montant] of Object.entries(s.parCompte)) {
+              versementsParCompte[compte] = (versementsParCompte[compte] || 0) + montant;
+            }
+          }
+          const comptes = new Set([...Object.keys(entreeRow.parCompte), ...Object.keys(versementsParCompte)]);
+          let resteAVerser = 0;
+          let surVerse = 0;
+          const detail = [];
+          for (const c of comptes) {
+            const residual = Math.round(((entreeRow.parCompte[c] || 0) + (versementsParCompte[c] || 0)) * 100) / 100;
+            if (residual > 0.01) resteAVerser += residual;
+            else if (residual < -0.01) surVerse += -residual;
+            if (Math.abs(residual) > 0.01) detail.push(c + ' : ' + this.formatEur(residual));
+          }
+          map.set(entreeRow.id, {
+            count: linked.length,
+            resteAVerser: Math.round(resteAVerser * 100) / 100,
+            surVerse: Math.round(surVerse * 100) / 100,
+            detail: detail.join(', ') || 'Entièrement soldé',
+          });
+        }
+        return map;
+      },
       footerTotals() {
         const parCompte = {};
         this.allComptes.forEach((c) => { parCompte[c] = 0; });
@@ -132,6 +187,13 @@
         return { montant_ht: montantHt, montant_ttc: montantTtc, parCompte, ecart };
       },
       filteredRows() {
+        // Drill-down mode: an entrée and only the sorties linked to it,
+        // ignoring the other filters -- clicking its badge again clears it.
+        if (this.filterEntreeId) {
+          const entree = this.rows.find((r) => r.id === this.filterEntreeId);
+          const linked = this.sortiesByEntree.get(this.filterEntreeId) || [];
+          return entree ? [entree, ...linked] : linked;
+        }
         return this.rows.filter((r) => {
           if (this.filterCompte && r.parCompte[this.filterCompte] === undefined) return false;
           if (this.filterClient && r.client !== this.filterClient) return false;
@@ -196,6 +258,17 @@
           progress: { type: 'throbber' },
         }).execute();
       },
+      openLinkForm(nid) {
+        Drupal.ajax({
+          url: '/lignes/' + nid + '/lier',
+          dialogType: 'modal',
+          dialog: { width: 500, title: 'Lier à une entrée client' },
+          progress: { type: 'throbber' },
+        }).execute();
+      },
+      toggleEntreeFilter(id) {
+        this.filterEntreeId = this.filterEntreeId === id ? null : id;
+      },
       onCellHover(evt) {
         const cell = evt.target.closest('td, th');
         if (!cell) return;
diff --git a/web/modules/custom/figli_compta_ledger/src/Form/LinkEntreeForm.php b/web/modules/custom/figli_compta_ledger/src/Form/LinkEntreeForm.php
new file mode 100644
index 0000000..2b31967
--- /dev/null
+++ b/web/modules/custom/figli_compta_ledger/src/Form/LinkEntreeForm.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Form;
+
+use Drupal\Core\Ajax\AjaxResponse;
+use Drupal\Core\Ajax\CloseModalDialogCommand;
+use Drupal\Core\Ajax\ReplaceCommand;
+use Drupal\Core\Form\FormBase;
+use Drupal\Core\Form\FormStateInterface;
+use Drupal\node\NodeInterface;
+
+/**
+ * Quick-link form: sets field_entree_liee on a single sortie line without
+ * opening the full ligne_comptable edit form -- the associates only ever
+ * need to touch this one field to link a versement/achat/hébergement to
+ * the entrée client it pays out against.
+ */
+class LinkEntreeForm extends FormBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getFormId() {
+    return 'figli_compta_ledger_link_entree_form';
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function buildForm(array $form, FormStateInterface $form_state, ?NodeInterface $node = NULL) {
+    $form_state->set('node', $node);
+
+    $form['field_entree_liee'] = [
+      '#type' => 'entity_autocomplete',
+      '#title' => $this->t('Entrée client liée'),
+      '#target_type' => 'node',
+      '#selection_handler' => 'figli_compta_ledger:entree_client',
+      '#selection_settings' => [
+        'target_bundles' => ['ligne_comptable' => 'ligne_comptable'],
+        // Narrows the autocomplete to the same client as this sortie --
+        // read by EntreeClientSelection::buildEntityQuery().
+        'entity' => $node,
+      ],
+      '#default_value' => $node->get('field_entree_liee')->entity,
+      '#description' => $this->t('Laisser vide pour retirer le lien.'),
+    ];
+
+    $form['actions'] = ['#type' => 'actions'];
+    $form['actions']['submit'] = [
+      '#type' => 'submit',
+      '#value' => $this->t('Enregistrer'),
+      '#ajax' => [
+        'callback' => '::ajaxSubmit',
+      ],
+    ];
+
+    return $form;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function submitForm(array &$form, FormStateInterface $form_state) {
+    /** @var \Drupal\node\NodeInterface $node */
+    $node = $form_state->get('node');
+    $node->set('field_entree_liee', $form_state->getValue('field_entree_liee') ?: NULL);
+    $node->save();
+  }
+
+  /**
+   * #ajax callback: close the modal on success (the /lignes table picks up
+   * "dialog:afterclose" to refresh), or re-render the form in place.
+   */
+  public function ajaxSubmit(array &$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 $response;
+  }
+
+}
diff --git a/web/modules/custom/figli_compta_ledger/src/Plugin/EntityReferenceSelection/EntreeClientSelection.php b/web/modules/custom/figli_compta_ledger/src/Plugin/EntityReferenceSelection/EntreeClientSelection.php
new file mode 100644
index 0000000..88e773f
--- /dev/null
+++ b/web/modules/custom/figli_compta_ledger/src/Plugin/EntityReferenceSelection/EntreeClientSelection.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Plugin\EntityReferenceSelection;
+
+use Drupal\Core\Entity\Attribute\EntityReferenceSelection;
+use Drupal\Core\StringTranslation\TranslatableMarkup;
+use Drupal\node\Plugin\EntityReferenceSelection\NodeSelection;
+
+/**
+ * Restricts field_entree_liee's candidates to "entrée" ligne_comptable
+ * nodes, scoped to the same client as the sortie being linked when one is
+ * already set on it.
+ */
+#[EntityReferenceSelection(
+  id: "figli_compta_ledger:entree_client",
+  label: new TranslatableMarkup("Entrées client (SAS Figures Libres)"),
+  entity_types: ["node"],
+  group: "figli_compta_ledger",
+  weight: 0,
+)]
+class EntreeClientSelection extends NodeSelection {
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function buildEntityQuery($match = NULL, $match_operator = 'CONTAINS') {
+    $query = parent::buildEntityQuery($match, $match_operator);
+    $query->condition('field_type_ligne', 'entree');
+
+    $entity = $this->configuration['entity'] ?? NULL;
+    if ($entity && $entity->hasField('field_client') && !$entity->get('field_client')->isEmpty()) {
+      $query->condition('field_client', $entity->get('field_client')->target_id);
+    }
+
+    return $query;
+  }
+
+}
diff --git a/web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig b/web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig
index df10fd3..a515a6e 100644
--- a/web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig
+++ b/web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig
@@ -55,6 +55,8 @@
       <input type="checkbox" v-model="onlyErrors" /> Écarts uniquement
     </label>
 
+    <button type="button" class="button figli-clear-drilldown" v-if="filterEntreeId" @click="filterEntreeId = null">✕ Entrée + sorties liées uniquement</button>
+
     <span class="figli-count" v-if="!loading">{{ filteredRows.length }} / {{ rows.length }} lignes{{ errorCount ? ' — ' + errorCount + ' avec écart' : '' }}</span>
   </div>
 
@@ -84,12 +86,34 @@
             <td>{{ item.date }}</td>
             <td>{{ item.client || '—' }}</td>
             <td><span class="figli-badge" :class="'type-' + item.type">{{ typeLabel(item.type) }}</span></td>
-            <td class="figli-libelle">{{ item.libelle }}</td>
+            <td class="figli-libelle">
+              {{ item.libelle }}
+              <span
+                v-if="item.type === 'entree' && reconciliationByEntree.get(item.id) && reconciliationByEntree.get(item.id).count > 0"
+                class="figli-recon-badge"
+                :class="{'is-anomalie': reconciliationByEntree.get(item.id).surVerse > 0, 'is-reste': reconciliationByEntree.get(item.id).resteAVerser > 0}"
+                :title="reconciliationByEntree.get(item.id).detail"
+                @click="toggleEntreeFilter(item.id)"
+              >{{ reconciliationByEntree.get(item.id).count }} sortie{{ reconciliationByEntree.get(item.id).count > 1 ? 's' : '' }} liée{{ reconciliationByEntree.get(item.id).count > 1 ? 's' : '' }}<template v-if="reconciliationByEntree.get(item.id).resteAVerser > 0"> · reste {{ formatEur(reconciliationByEntree.get(item.id).resteAVerser) }}</template><template v-if="reconciliationByEntree.get(item.id).surVerse > 0"> · sur-versé {{ formatEur(reconciliationByEntree.get(item.id).surVerse) }}</template></span>
+            </td>
             <td class="amount">{{ formatEur(item.montant_ht) }}</td>
             <td class="amount">{{ formatEur(item.montant_ttc) }}</td>
             <td v-for="c in allComptes" :key="c" class="amount compte-col">{{ item.parCompte[c] !== undefined ? formatEur(item.parCompte[c]) : '' }}</td>
             <td class="amount" :class="{'figli-ecart': item.hasError}">{{ item.hasError ? formatEur(item.ecart) : '' }}</td>
             <td class="actions-col">
+              <button
+                v-if="item.linkable"
+                type="button"
+                class="figli-link-btn"
+                :class="{'is-linked': item.entreeLieeId}"
+                :title="item.entreeLieeId ? 'Lié à : ' + item.entreeLieeLabel : 'Lier à une entrée client'"
+                @click="openLinkForm(item.nid)"
+              >
+                <svg viewBox="0 0 20 20" width="14" height="14" fill="none" stroke="currentColor" stroke-width="1.6" stroke-linecap="round" stroke-linejoin="round">
+                  <path d="M8 12a3 3 0 0 0 4.24 0l2-2a3 3 0 0 0-4.24-4.24l-1 1" />
+                  <path d="M12 8a3 3 0 0 0-4.24 0l-2 2a3 3 0 0 0 4.24 4.24l1-1" />
+                </svg>
+              </button>
               <button type="button" class="figli-edit-btn" title="Modifier" @click="openEditForm(item.nid)">
                 <svg viewBox="0 0 20 20" width="14" height="14" fill="none" stroke="currentColor" stroke-width="1.6" stroke-linecap="round" stroke-linejoin="round">
                   <path d="M13.5 3.5l3 3L6 17l-3.5.5.5-3.5L13.5 3.5z" />