Link sorties to the entrée client they pay out against

New field_entree_liee (entity reference, node -> node) on
ligne_comptable, restricted to entrée-type nodes via a custom
EntreeClientSelection plugin -- narrows further to the same client as
the sortie being linked when one is already known, using the
referencing-entity context Drupal's selection handler API passes
through (getSelectionHandler($field, $entity)).

Quick-link UI (per the associates' explicit ask: no need to open the
full ligne_comptable form just for this):
- A chain-link icon next to the edit pencil on versement/achat/
  hébergement rows (the only types that pay out against a client
  invoice) opens LinkEntreeForm, a one-field AJAX modal, reusing the
  same modal/close-on-save plumbing as the edit form. Filled/colored
  when already linked, with the linked entrée's label on hover.
  Also present (states-hidden unless one of those three types is
  selected) on the full node form for whoever's already there anyway.
- Entrée rows get a reconciliation badge once at least one sortie
  links back to them, clickable to drill the table down to just that
  entrée and its linked sorties.

Conformity check assumes multi-compte répartition on both sides (an
entrée's répartition and each linked sortie's répartition can each
split across several comptes -- confirmed this is the real shape of
"hébergement" sorties, e.g. OVH/HETZNER renewals split across all 8
comptes, even though versement/achat lines happen to always be
single-compte in the current data). Per compte, compares the entrée's
répartition share (positive, owed) against the summed répartition of
every linked sortie (negative, paid) -- a residual near zero means
settled, positive means still owed ("reste à verser"), negative means
overpaid ("sur-versé", flagged for a closer look).

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

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" />