ecarts de 0.01€ visible dans le tableau

- ledger-form.js : nouveau behavior figliLedgerRepartition --
  pré-remplit les montants de répartition (1re ligne = HT entier,
  chaque ajout partage au centime avec report du reste sur les lignes
  suivantes), valeurs saisies manuellement ou chargées de la base
  « figées » (plus jamais déplacées), écart en direct dans la cellule
  de titre du widget (miroir exact du round(HT − somme, 2) et de la
  tolérance 0,01 du presave). Zéro changement PHP : #validate et
  node_presave() restent l'autorité. Les verrous vivent hors du DOM
  (survie aux re-rendus AJAX du widget) ; la détection manuel/assist
  repose sur le fait qu'une écriture programmatique ne déclenche pas
  d'événement input.
- ledger-form.css : compactage du widget -- titre « Répartition » par
  ligne, bouton Collapse et colonne Order masqués, paragraph-top en
  absolu (coin haut-droit, zéro hauteur), une seule ligne par
  répartition « Compte [input] Montant (€) [input] » où l'input du
  Compte est contraint en pourcentage de son wrapper claro-autocomplete
  (size=60 : il débordait sur le libellé Montant), header réordonné
  titre / écart / menu trois-points, inputs visibles au repos
  (--flform-bg, atténué en mode sombre), marqueur « figé ».
- install : update_8015 (features du widget vidées) puis update_8016
  (collapse_edit_all rétabli à la demande, duplicate reste off) +
  settings de l'install fraîche synchronisés.

.gitignore

@@ -6,4 +6,5 @@
 /web/sites/*/files/
 /web/sites/*/settings.local.php
 /web/sites/*/settings.php
+/private/
 .env

config/sync/.htaccess

@@ -0,0 +1,24 @@
+# Deny all requests from Apache 2.4+.
+<IfModule mod_authz_core.c>
+  Require all denied
+</IfModule>
+
+# Deny all requests from Apache 2.0-2.2.
+<IfModule !mod_authz_core.c>
+  Deny from all
+</IfModule>
+
+# Turn off all options we don't need.
+Options -Indexes -ExecCGI -Includes -MultiViews
+
+# Set the catch-all handler to prevent scripts from being executed.
+SetHandler Drupal_Security_Do_Not_Remove_See_SA_2006_006
+<Files *>
+  # Override the handler again if we're run later in the evaluation list.
+  SetHandler Drupal_Security_Do_Not_Remove_See_SA_2013_003
+</Files>
+
+# If we know how to do it safely, disable the PHP engine entirely.
+<IfModule mod_php.c>
+  php_flag engine off
+</IfModule>

config/sync/core.entity_form_display.node.ligne_comptable.default.yml

@@ -4,7 +4,10 @@ status: true
 dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
+    - field.field.node.ligne_comptable.field_cotisation_active
+    - field.field.node.ligne_comptable.field_cotisation_urssaf
     - field.field.node.ligne_comptable.field_date_ligne
+    - field.field.node.ligne_comptable.field_ecart
     - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_flag
     - field.field.node.ligne_comptable.field_montant_ht
@@ -40,6 +43,20 @@ content:
       size: 60
       placeholder: ''
     third_party_settings: {  }
+  field_cotisation_active:
+    type: boolean_checkbox
+    weight: 4
+    region: content
+    settings:
+      display_label: true
+    third_party_settings: {  }
+  field_cotisation_urssaf:
+    type: number
+    weight: 6
+    region: content
+    settings:
+      placeholder: ''
+    third_party_settings: {  }
   field_date_ligne:
     type: datetime_default
     weight: 0
@@ -58,7 +75,7 @@ content:
     third_party_settings: {  }
   field_flag:
     type: entity_reference_autocomplete_tags
-    weight: 11
+    weight: 12
     region: content
     settings:
       match_operator: CONTAINS
@@ -75,14 +92,14 @@ content:
     third_party_settings: {  }
   field_montant_ttc:
     type: number
-    weight: 7
+    weight: 8
     region: content
     settings:
       placeholder: ''
     third_party_settings: {  }
   field_notes:
     type: string_textarea
-    weight: 10
+    weight: 11
     region: content
     settings:
       rows: 5
@@ -98,7 +115,7 @@ content:
     third_party_settings: {  }
   field_repartition:
     type: paragraphs
-    weight: 9
+    weight: 10
     region: content
     settings:
       title: Répartition
@@ -116,7 +133,7 @@ content:
     third_party_settings: {  }
   field_tva:
     type: number
-    weight: 8
+    weight: 9
     region: content
     settings:
       placeholder: ''
@@ -159,5 +176,6 @@ content:
       placeholder: ''
     third_party_settings: {  }
 hidden:
+  field_ecart: true
   promote: true
   sticky: true

config/sync/core.entity_view_display.node.ligne_comptable.default.yml

@@ -4,7 +4,10 @@ status: true
 dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
+    - field.field.node.ligne_comptable.field_cotisation_active
+    - field.field.node.ligne_comptable.field_cotisation_urssaf
     - field.field.node.ligne_comptable.field_date_ligne
+    - field.field.node.ligne_comptable.field_ecart
     - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_flag
     - field.field.node.ligne_comptable.field_montant_ht
@@ -33,6 +36,27 @@ content:
     third_party_settings: {  }
     weight: 2
     region: content
+  field_cotisation_active:
+    type: boolean
+    label: above
+    settings:
+      format: default
+      format_custom_false: ''
+      format_custom_true: ''
+    third_party_settings: {  }
+    weight: 4
+    region: content
+  field_cotisation_urssaf:
+    type: number_decimal
+    label: above
+    settings:
+      thousand_separator: ''
+      decimal_separator: .
+      scale: 2
+      prefix_suffix: true
+    third_party_settings: {  }
+    weight: 6
+    region: content
   field_date_ligne:
     type: datetime_default
     label: above
@@ -42,6 +66,17 @@ content:
     third_party_settings: {  }
     weight: 0
     region: content
+  field_ecart:
+    type: number_decimal
+    label: above
+    settings:
+      thousand_separator: ''
+      decimal_separator: .
+      scale: 2
+      prefix_suffix: true
+    third_party_settings: {  }
+    weight: 13
+    region: content
   field_entree_liee:
     type: entity_reference_label
     label: above
@@ -56,7 +91,7 @@ content:
     settings:
       link: true
     third_party_settings: {  }
-    weight: 11
+    weight: 12
     region: content
   field_montant_ht:
     type: number_decimal
@@ -78,14 +113,14 @@ content:
       scale: 2
       prefix_suffix: true
     third_party_settings: {  }
-    weight: 7
+    weight: 8
     region: content
   field_notes:
     type: basic_string
     label: above
     settings: {  }
     third_party_settings: {  }
-    weight: 10
+    weight: 11
     region: content
   field_numero_facture:
     type: string
@@ -103,7 +138,7 @@ content:
       view_mode: default
       link: ''
     third_party_settings: {  }
-    weight: 9
+    weight: 10
     region: content
   field_tva:
     type: number_decimal
@@ -114,7 +149,7 @@ content:
       scale: 2
       prefix_suffix: true
     third_party_settings: {  }
-    weight: 8
+    weight: 9
     region: content
   field_type_ligne:
     type: list_default

config/sync/field.field.node.ligne_comptable.field_cotisation_active.yml

@@ -0,0 +1,23 @@
+uuid: 3defc3d6-42b6-4340-a7cf-fecadb919934
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_cotisation_active
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_cotisation_active
+field_name: field_cotisation_active
+entity_type: node
+bundle: ligne_comptable
+label: 'Cotisation diffuseur URSSAF (1,1%)'
+description: ''
+required: false
+translatable: true
+default_value:
+  -
+    value: 1
+default_value_callback: ''
+settings:
+  on_label: 'On'
+  off_label: 'Off'
+field_type: boolean

config/sync/field.field.node.ligne_comptable.field_cotisation_urssaf.yml

@@ -0,0 +1,23 @@
+uuid: 309c0b94-be32-42a3-b990-cb04858afb8d
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_cotisation_urssaf
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_cotisation_urssaf
+field_name: field_cotisation_urssaf
+entity_type: node
+bundle: ligne_comptable
+label: '1,1%'
+description: ''
+required: false
+translatable: true
+default_value: {  }
+default_value_callback: ''
+settings:
+  min: null
+  max: null
+  prefix: ''
+  suffix: ''
+field_type: decimal

config/sync/field.field.node.ligne_comptable.field_ecart.yml

@@ -0,0 +1,23 @@
+uuid: 79bd7ee6-1e84-4edd-8065-775929c45fcb
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_ecart
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_ecart
+field_name: field_ecart
+entity_type: node
+bundle: ligne_comptable
+label: Écart
+description: ''
+required: false
+translatable: true
+default_value: {  }
+default_value_callback: ''
+settings:
+  min: null
+  max: null
+  prefix: ''
+  suffix: ''
+field_type: decimal

config/sync/field.storage.node.field_cotisation_active.yml

@@ -0,0 +1,18 @@
+uuid: 28c4ae5a-011c-4f31-bca5-36874c6c182b
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_cotisation_active
+field_name: field_cotisation_active
+entity_type: node
+type: boolean
+settings: {  }
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false

config/sync/field.storage.node.field_cotisation_urssaf.yml

@@ -0,0 +1,20 @@
+uuid: 486554c0-7686-4c52-ab33-eb09b5573be5
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_cotisation_urssaf
+field_name: field_cotisation_urssaf
+entity_type: node
+type: decimal
+settings:
+  precision: 12
+  scale: 2
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false

config/sync/field.storage.node.field_ecart.yml

@@ -0,0 +1,20 @@
+uuid: 95ae1d5b-db18-4ebf-93a4-34d6522a32d6
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_ecart
+field_name: field_ecart
+entity_type: node
+type: decimal
+settings:
+  precision: 12
+  scale: 2
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false

config/sync/user.role.admin.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: admin
@@ -13,7 +14,9 @@ weight: 6
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'create ligne_comptable content'
   - 'delete any ligne_comptable content'
   - 'edit any ligne_comptable content'
+  - 'import ligne_comptable releve'
   - 'view ligne_comptable revisions'

config/sync/user.role.authenticated.yml

@@ -7,7 +7,6 @@ dependencies:
   module:
     - file
     - filter
-    - system
 _core:
   default_config_hash: wkW7P5A53YhGmsgamrmTbfwpZrqdnPYiJdoAZQtdmJg
 id: authenticated
@@ -15,6 +14,5 @@ label: 'Authenticated user'
 weight: 1
 is_admin: false
 permissions:
-  - 'access content'
   - 'delete own files'
   - 'use text format basic_html'

config/sync/user.role.editeur.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: editeur
@@ -13,7 +14,9 @@ weight: 5
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'create ligne_comptable content'
   - 'delete any ligne_comptable content'
   - 'edit any ligne_comptable content'
+  - 'import ligne_comptable releve'
   - 'view ligne_comptable revisions'

config/sync/user.role.user.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: user
@@ -13,4 +14,5 @@ weight: 4
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'view ligne_comptable revisions'

web/modules/custom/figli_compta_ledger/css/admin-chrome.css

@@ -2,12 +2,28 @@
    on those two custom routes, but attached here rather than duplicated
    between home.css and dashboard.css -- and defined with its own explicit
    colors rather than relying on either page's #figli-*-app-scoped custom
-   properties, since this <nav> sits outside both of those elements. */
+   properties, since this <nav> sits outside both of those elements.
+
+   Fixed rather than in normal flow: this <nav> and the page's <h1>
+   ("Grand livre - SAS Figures Libres" etc.) come from two different
+   Drupal block regions (the title from Gin's sticky top-bar header,
+   this nav from the page content below it) with no shared flex/grid
+   container to align them side by side declaratively -- in normal flow
+   it rendered as its own full-width row *under* the title, costing
+   ~75px of vertical space the table below could otherwise use before
+   the whole page (not just the table's own internal scroll) needed to
+   scroll too. Pulling it out of flow and pinning it next to the title
+   reclaims that space; top/right below are tuned to that title's actual
+   position, not derived from it, so they'd need revisiting if Gin's
+   header height or padding ever changes. */
 .figli-page-nav {
+  position: fixed;
+  top: 0.65rem;
+  right: 1rem;
+  z-index: 50;
   display: flex;
   justify-content: flex-end;
   gap: 0.4rem;
-  padding: 0.5rem 0.25rem 0;
 }
 .figli-page-nav a {
   padding: 0.3rem 0.8rem;
@@ -53,7 +69,14 @@ html.gin--dark-mode .figli-page-nav a.is-active {
    ([data-drupal-messages-fallback], used when Drupal.Message.add() -- our
    own MessageCommand-driven AJAX messages included -- has no region to
    attach to). Auto-dismiss timing for non-error messages is handled in
-   admin-chrome.js. */
+   admin-chrome.js.
+   z-index 100000: the region is lifted to a direct <body> child by
+   admin-chrome.js (Gin's layout stacking contexts would otherwise bury
+   it under the modal overlay), and 100000 puts it above the jQuery UI
+   dialog itself (~100, .ui-front) and its overlay (dialog - 1) -- and
+   unreachable: jQuery UI only ever raises a dialog above .ui-front
+   siblings (_moveToTop), which the messages wrapper is not. Messages
+   stay readable on top of everything while a modal is open. */
 [data-drupal-messages],
 [data-drupal-messages-fallback] {
   position: fixed !important;
@@ -62,7 +85,7 @@ html.gin--dark-mode .figli-page-nav a.is-active {
   left: auto !important;
   width: auto;
   max-width: 22rem;
-  z-index: 1000;
+  z-index: 100000;
 }
 [data-drupal-messages] .messages-list__wrapper,
 [data-drupal-messages] .messages__wrapper,

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

@@ -364,6 +364,25 @@ html.gin--dark-mode #figli-dashboard-app {
   font-size: 0.7rem;
 }
 
+/* Total line under an h-bar-chart (currently just Charges structurelles
+   par client, main chart and each per-année card) -- separate from the
+   chart component itself, plain right-aligned text matching
+   .figli-hbar-value's alignment/tabular-nums so the total lines up
+   visually with the bars' own value column above it. */
+#figli-dashboard-app .figli-chart-total {
+  margin-top: 0.5rem;
+  padding-top: 0.5rem;
+  border-top: 1px solid var(--figli-border);
+  text-align: right;
+  font-weight: 700;
+  font-variant-numeric: tabular-nums;
+}
+#figli-dashboard-app .figli-chart-total.is-compact {
+  margin-top: 0.4rem;
+  padding-top: 0.4rem;
+  font-size: 0.72rem;
+}
+
 /* --- Year small multiples (par année, next to the all-time chart) --- */
 #figli-dashboard-app .figli-year-hbar-grid {
   display: grid;

web/modules/custom/figli_compta_ledger/css/hide-admin-chrome.css

@@ -26,3 +26,22 @@
 .dialog-off-canvas-main-canvas {
   margin-inline-start: 0 !important;
 }
+
+/* Gin's default 80px margin-bottom on <main>, meant as breathing room
+   below a normal admin content page -- on this app's tight,
+   single-viewport layout (page nav pinned next to the title, table
+   scrolling internally, see .figli-page-nav in admin-chrome.css) it was
+   the last remaining chunk of an *outer* page scroll on top of the
+   table's own, since max-height: 75vh on .figli-table-wrap already
+   accounts for everything else above/below it but not this. */
+main.page-content {
+  margin-bottom: 0 !important;
+}
+
+/* Gin's default 48px left/right margin on .layout-container -- fine for
+   a normal admin content page with a narrower reading measure, but this
+   app's table wants the width. Cut to a third (16px). */
+.layout-container {
+  margin-left: 16px !important;
+  margin-right: 16px !important;
+}

web/modules/custom/figli_compta_ledger/css/home.css

@@ -13,7 +13,11 @@
   --figli-col-hover: rgba(15, 23, 42, 0.05);
 
   font-family: Inter, -apple-system, sans-serif;
-  margin: 1rem 0;
+  /* Bottom cut to a third (top left alone) -- with the outer page
+     scroll already eliminated (see hide-admin-chrome.css's main.page-
+     content override), the full 1rem below the table was just dead
+     space past the last visible row. */
+  margin: 1rem 0 0.33rem;
   color: var(--figli-text);
 }
 
@@ -172,7 +176,15 @@ html.gin--dark-mode #figli-home-app {
   overflow-x: hidden;
   border: 1px solid var(--figli-border);
   border-radius: 6px;
-  max-height: 75vh;
+  /* Not a flat 75vh -- title/nav + toolbar (with its filter row) above
+     this add up to a roughly fixed ~16rem regardless of viewport
+     height, so a percentage-of-viewport max-height only fits by
+     coincidence at one particular window size and silently reintroduces
+     the outer page scroll (on top of this element's own) at any other,
+     as toolbar filters were added over time and pushed that fixed part
+     past what 75vh left room for. Subtracting the fixed part directly
+     keeps this sized to exactly the remaining space instead. */
+  max-height: calc(100vh - 16rem);
   overflow-y: auto;
 }
 
@@ -264,6 +276,22 @@ html.gin--dark-mode #figli-home-app {
   border-bottom: none;
 }
 
+/* "+ Ajouter une ligne" + "Importer un relevé" live in the sticky footer
+   now (they used to lead the toolbar and crowd its filter row). Compact
+   overrides for Gin's .button, which is sized for full admin forms --
+   way too big inside a dense totals row. Size-only overrides (no
+   colors): Gin's own light/dark button palettes keep applying. */
+#figli-home-app tr.figli-totals-row .button {
+  display: inline-block;
+  margin: 0 0.4rem 0 0;
+  padding: 0.15rem 0.55rem;
+  font-size: 0.72rem;
+  line-height: 1.4;
+  vertical-align: middle;
+  border-radius: 4px;
+  box-shadow: none;
+}
+
 #figli-home-app td.figli-solde-crediteur {
   color: var(--figli-positive);
 }
@@ -292,12 +320,21 @@ html.gin--dark-mode #figli-home-app {
   font-weight: 700;
 }
 
-/* Écart is called out by the Écart column itself (bold red, see
+/* Écart is called out by the Écart column itself (bold, red or green
-   .figli-ecart below) -- no separate row-level treatment needed. */
+   depending on sign -- see below) -- no separate row-level treatment
+   needed. Répartition > Montant HT (positive écart) means the accounts
+   were credited more than what's actually owed for this line, the same
+   "more money than expected" sense .figli-montant-positif already
+   marks green elsewhere; the reverse (negative) stays the usual
+   red/error color. */
 #figli-home-app td.figli-ecart {
   color: var(--figli-error);
   font-weight: 700;
 }
+#figli-home-app td.figli-ecart-positif {
+  color: var(--figli-positive);
+  font-weight: 700;
+}
 
 /* Signalé rows: a thick amber accent bar on the left edge. */
 #figli-home-app tr.figli-flag-row td:first-child {
@@ -313,7 +350,15 @@ html.gin--dark-mode #figli-home-app {
   font-weight: 600;
   background: color-mix(in srgb, var(--figli-warning) 15%, transparent);
   color: var(--figli-warning);
-  white-space: nowrap;
+  /* The Signalement column is narrow (6%) -- a badge must wrap inside
+     the cell instead of overflowing into the neighboring column. The
+     cell itself already allows wrapping (.figli-flag-cell); this makes
+     the badge wrap too, including single long tokens (anywhere) and
+     within its own padding box (max-width + border-box). */
+  box-sizing: border-box;
+  max-width: 100%;
+  white-space: normal;
+  overflow-wrap: anywhere;
 }
 
 /* Column highlight to pair with the row hover, forming a crosshair over
@@ -444,6 +489,39 @@ html.gin--dark-mode #figli-home-app {
   width: 6.2%;
   white-space: nowrap;
 }
+/* HT/TTC narrower than the general .amount rule above (still used by
+   Écart) -- shorter header text (HT/TTC vs. the old Montant HT/Montant
+   TTC) and TVA splitting the row between them means neither needs as
+   much room. TVA itself narrower still: "12,64 %" is the longest
+   realistic value (see figli_compta_ledger_update_8005()'s docblock on
+   backfilled non-round rates), well short of an 8-figure amount.
+   `.amount` doubled up in the selector (not just .figli-ht-col alone):
+   :not(.compte-col) in the rule above counts toward specificity same as
+   a real class, so a single-class selector here would lose to it. */
+#figli-home-app .amount.figli-ht-col,
+#figli-home-app .amount.figli-ttc-col {
+  width: 5%;
+}
+/* Cotisation diffuseur URSSAF (1,1%) -- blank for every non-"Entrée
+   client" row (see figli_compta_ledger_node_presave()), same width
+   budget as HT/TTC since it's a real € amount, not a short rate like
+   TVA. */
+#figli-home-app .amount.figli-cotisation-col {
+  width: 5%;
+}
+#figli-home-app .amount.figli-tva-col {
+  width: 3.5%;
+}
+/* Non-official TVA rate marker -- a thick red underline on the cell
+   itself rather than a small badge/dot (tried first, not visible
+   enough): the column is only ~3.5% wide, barely enough for
+   "12,64 %" itself, so a border under the whole cell reads clearly at
+   a glance without needing extra horizontal room a text/icon badge
+   would need. Tooltip (title attribute in the twig template) carries
+   the actual explanation. */
+#figli-home-app td.figli-tva-nonofficial {
+  border-bottom: 3px solid var(--figli-error);
+}
 #figli-home-app .amount.compte-col {
   width: 4.3%;
   white-space: nowrap;

web/modules/custom/figli_compta_ledger/css/ledger-form.css

@@ -20,12 +20,13 @@
   --flform-border-soft: #e8eaed;
   --flform-label: #4b5563;
   --flform-text: #1a1a1a;
+  --flform-bg: #ffffff;
   --flform-bg-subtle: #f7f8fa;
   --flform-accent: #2f6f4f;
   --flform-danger: #b3261e;
 
   display: grid;
-  grid-template-columns: repeat(3, 1fr);
+  grid-template-columns: repeat(4, 1fr);
   gap: 0.5rem 1rem;
   max-width: 44rem;
   margin: 0 auto;
@@ -43,6 +44,7 @@ html.gin--dark-mode .figli-ledger-form {
   --flform-border-soft: #333438;
   --flform-label: #a1a5ab;
   --flform-text: #e8e9ea;
+  --flform-bg: #3a3b40;
   --flform-bg-subtle: #2a2b2e;
   --flform-accent: #5fb98a;
   --flform-danger: #ff6b6b;
@@ -59,15 +61,18 @@ html.gin--dark-mode .figli-ledger-form {
   display: none;
 }
 
-/* Row layout, fully explicit (not left to grid auto-placement) --
+/* Row layout, fully explicit (not left to grid auto-placement) -- with
-   there are now two separate 1-col-plus-2-col row groupings (Client +
+   Cotisation now in the mix there are three separate row groupings
-   N° Facture, then Montant HT + TVA + Montant TTC) and relying on DOM
+   (Client + N° Facture, the checkbox on its own full-width row, then
-   order alone to keep them from bleeding into each other got fragile
+   Montant HT + Cotisation + TVA + Montant TTC as a clean four-column
-   once a 4th financial field (TVA) entered the picture. This must stay
+   row) and relying on DOM order alone to keep them from bleeding into
-   in sync with the field weights set in
+   each other got fragile once that many financial fields entered the
-   figli_compta_ledger_update_8004()/_figli_compta_ledger_create_node_type_ligne_comptable(). */
+   picture. This must stay in sync with the field weights set in
+   figli_compta_ledger_update_8006()/_figli_compta_ledger_create_node_type_ligne_comptable(). */
 .figli-ledger-form > .field--name-title,
 .figli-ledger-form > .field--name-field-entree-liee,
+.figli-ledger-form > .field--name-field-cotisation-active,
+.figli-ledger-form > .field--name-field-tva,
 .figli-ledger-form > .field--name-field-repartition,
 .figli-ledger-form > .field--name-field-notes,
 .figli-ledger-form > .field--name-field-flag {
@@ -77,31 +82,52 @@ html.gin--dark-mode .figli-ledger-form {
   grid-column: 1 / 2;
 }
 .figli-ledger-form > .field--name-field-type-ligne {
-  grid-column: 2 / 4;
+  grid-column: 2 / 5;
 }
 .figli-ledger-form > .field--name-field-client {
-  grid-column: 1 / 3;
+  grid-column: 1 / 4;
 }
 .figli-ledger-form > .field--name-field-numero-facture {
-  grid-column: 3 / 4;
+  grid-column: 4 / 5;
 }
 .figli-ledger-form > .field--name-field-montant-ht {
   grid-column: 1 / 2;
 }
-/* The field_tva_rate select (added in figli_compta_ledger_form_alter(),
+.figli-ledger-form > .field--name-field-cotisation-urssaf {
-   not a real field so it gets no field--name-* class) fills the middle
-   slot of the HT/TVA/TTC row instead -- see that function's #weight
-   comment for why this specific ordering (weight 6, between HT's 5 and
-   TTC's 7) matters, not just matching column numbers. field_tva itself
-   only appears -- full width, its own row -- when "Autre" is picked. */
-.figli-ledger-form > .js-form-item-field-tva-rate {
   grid-column: 2 / 3;
 }
-.figli-ledger-form > .field--name-field-tva {
+/* The field_tva_rate select (added in figli_compta_ledger_form_alter(),
-  grid-column: 1 / -1;
+   not a real field so it gets no field--name-* class) fills the third
+   slot of the HT/Cotisation/TVA/TTC row -- see that function's #weight
+   comment for why this specific ordering (weight 7, between Cotisation's
+   6 and TTC's 8) matters, not just matching column numbers. field_tva
+   itself (grouped with the other always-full-width fields above) only
+   appears -- full width, its own row -- when "Autre" is picked. */
+.figli-ledger-form > .js-form-item-field-tva-rate {
+  grid-column: 3 / 4;
 }
 .figli-ledger-form > .field--name-field-montant-ttc {
-  grid-column: 3 / 4;
+  grid-column: 4 / 5;
+}
+
+/* Montant relevé bancaire (field_montant_releve): the import's
+   immutable bank reference, displayed as plain text -- the widget is
+   replaced by a #type => 'item' in figli_compta_ledger_form_alter(),
+   no input box at all. Under Montant TTC in the same column so the two
+   amounts compare at a glance while sorting an imported line; the
+   "réf." label marker + tabular digits carry the "value you look at,
+   not one you type" convention. Hidden entirely on lines with no bank
+   amount (manually entered ones). */
+.figli-ledger-form > .field--name-field-montant-releve {
+  grid-column: 4 / 5;
+}
+.figli-ledger-form > .field--name-field-montant-releve label::after {
+  content: " · réf.";
+  font-weight: 400;
+  color: var(--flform-label);
+}
+.figli-ledger-form > .field--name-field-montant-releve .figli-releve-value {
+  font-variant-numeric: tabular-nums;
 }
 
 /* Field basics */
@@ -188,10 +214,10 @@ html.gin--dark-mode .figli-ledger-form {
 }
 .figli-ledger-form table.field-multiple-table thead th {
   text-align: left;
-  padding: 0.4rem 0.6rem 0.25rem;
+  padding: 0.3rem 0.5rem 0.2rem;
 }
 .figli-ledger-form table.field-multiple-table tbody td {
-  padding: 0.35rem 0.6rem;
+  padding: 0.2rem 0.5rem;
   vertical-align: top;
   border-top: 1px solid var(--flform-border-soft);
 }
@@ -200,12 +226,25 @@ html.gin--dark-mode .figli-ledger-form {
 }
 .figli-ledger-form .paragraphs-subform {
   display: flex;
-  gap: 0.6rem;
+  gap: 0.5rem;
+  /* Réserve le coin haut-droit (bouton Remove du paragraph-top, en
+     position:absolute) : les inputs ne passent plus dessous et
+     rétrécissent d'autant. */
+  padding-right: 4.4rem;
 }
 .figli-ledger-form .paragraphs-subform > .js-form-wrapper {
   flex: 1;
   min-width: 0;
 }
+/* Le Compte (nom, souvent long) prend une part plus large que le
+   Montant (chiffre court) -- tous deux plus étroits qu'avant, la zone
+   du Remove étant réservée ci-dessus. */
+.figli-ledger-form .paragraphs-subform > .js-form-wrapper.field--name-field-compte {
+  flex: 1.6;
+}
+.figli-ledger-form .paragraphs-subform > .js-form-wrapper.field--name-field-montant {
+  flex: 1;
+}
 
 /* Buttons: "Ajouter Répartition" / "Add another item", and the per-row
    Remove/Duplicate/Collapse actions -- all plain Drupal form-submit
@@ -225,7 +264,7 @@ html.gin--dark-mode .figli-ledger-form {
   color: var(--flform-accent);
 }
 .figli-ledger-form .field-add-more-submit {
-  margin-top: 0.4rem;
+  margin-top: 0.25rem;
 }
 .figli-ledger-form .paragraphs-dropdown-toggle {
   border: none;
@@ -263,6 +302,164 @@ html.gin--dark-mode .figli-ledger-form {
   margin: 0;
 }
 
+/* ==== Répartition : compactage du widget (une ligne = Compte + Montant,
+   rien d'autre) + assist (PLAN-repartition-assistee.md) ==== */
+
+/* Une ligne de répartition ne doit montrer que ses deux champs. Le
+   titre "Répartition" de chaque ligne est redondant (le titre du champ
+   est déjà en thead), le bouton Collapse n'a pas de sens (edit_mode:
+   open, les lignes sont toujours ouvertes -- et le CSS les masque de
+   toute façon côté JS), et paragraph-info/paragraph-summary sont rendus
+   vides pour ce bundle : chacun coûtait une ligne de bruit vertical. */
+.figli-ledger-form .field--name-field-repartition .paragraph-type,
+.figli-ledger-form .field--name-field-repartition .paragraph-info,
+.figli-ledger-form .field--name-field-repartition .paragraph-summary,
+.figli-ledger-form .field--name-field-repartition .paragraphs-icon-button-collapse {
+  display: none;
+}
+
+/* Le "paragraph-top" ne porte plus que le menu d'actions de la ligne
+   (Remove) : en ABSOLU dans le coin haut-droit de la ligne (td en
+   position:relative), aligné sur le padding horizontal de la cellule --
+   il n'ajoute donc AUCUNE hauteur, la ligne se réduit à ses deux
+   champs. */
+.figli-ledger-form .field--name-field-repartition tr.paragraph-type--repartition > td {
+  position: relative;
+  /* Aucun padding vertical sur les lignes de répartition (demande
+     explicite) : la hauteur de ligne vient uniquement des champs, le
+     bordure-top reste comme séparateur. */
+  padding-top: 0;
+  padding-bottom: 0;
+}
+.figli-ledger-form .field--name-field-repartition .paragraph-top {
+  position: absolute;
+  top: 0.15rem;
+  right: 0.5rem;
+  z-index: 2;
+  display: flex;
+  align-items: center;
+  gap: 0.3rem;
+  margin: 0;
+}
+.figli-ledger-form .field--name-field-repartition .paragraph-top .paragraphs-actions {
+  margin: 0;
+}
+
+/* Colonne "Order" (poids des lignes) des tables multi-valeurs : l'ordre
+   ne compte jamais ici (cf. handles de drag déjà masqués plus haut),
+   deux champs de largeur récupérés. */
+.figli-ledger-form .field-multiple-table thead th:last-child,
+.figli-ledger-form .field-multiple-table td.delta-order {
+  display: none;
+}
+
+/* Menu "Toggle Actions" du thead : il porte le bouton "Collapse / Edit
+   all" (feature rétablie par update_8016) -- seul le mode "Drag & drop"
+   y est masqué, un réordonnancement sans objet (handles masqués plus
+   haut). Le menu par ligne (Remove) est hors de ce sélecteur. */
+.figli-ledger-form .field--name-field-repartition thead input[name="field_repartition_dragdrop_mode"] {
+  display: none;
+}
+
+/* Barre de titre du widget : titre "Répartition" À GAUCHE, écart AU
+   MILIEU, menu trois-points À DROITE (l'ordre DOM est titre, actions,
+   puis l'écart injecté par JS, d'où les order). */
+.figli-ledger-form .field--name-field-repartition th.field-label {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  gap: 0.6rem;
+}
+.figli-ledger-form .field--name-field-repartition th.field-label h4 {
+  order: 0;
+  margin: 0;
+}
+.figli-ledger-form .figli-repartition-ecart {
+  order: 1;
+  margin: 0;
+  white-space: nowrap;
+  font-size: 0.8rem;
+  font-weight: 400;
+  color: var(--flform-label);
+}
+.figli-ledger-form .field--name-field-repartition th.field-label .paragraphs-actions {
+  order: 2;
+}
+.figli-ledger-form .figli-repartition-ecart-val {
+  font-weight: 600;
+}
+.figli-ledger-form .figli-repartition-ecart.is-ok .figli-repartition-ecart-val {
+  color: var(--flform-accent);
+}
+.figli-ledger-form .figli-repartition-ecart.is-ko .figli-repartition-ecart-val {
+  color: var(--flform-danger);
+}
+
+/* Une ligne par répartition : "Compte [input]  Montant (€) [input]".
+   Le piège : le form-item de Compte n'a PAS l'input pour enfant direct
+   -- claro l'emballe dans div.claro-autocomplete (le Montant, lui, a
+   l'input direct). Sans flex/min-width sur ce wrapper, l'input
+   (size=60) force sa largeur native, pousse le Montant hors de la
+   cellule et les deux champs disparaissent : chaque niveau doit être
+   flex et compressible. */
+.figli-ledger-form .paragraphs-subform .form-item {
+  display: flex;
+  align-items: center;
+  gap: 0.35rem;
+  min-width: 0;
+}
+.figli-ledger-form .paragraphs-subform .form-item__label {
+  margin: 0;
+  white-space: nowrap;
+}
+.figli-ledger-form .paragraphs-subform .claro-autocomplete {
+  display: block;
+  flex: 1;
+  min-width: 0;
+}
+
+/* L'input du Compte (size="60", ~420px de largeur intrinsèque) : la
+   chaîne flex/min-width ne suffit pas à le contenir de façon fiable à
+   tous les niveaux -- contrainte dure en pourcentage de son wrapper à
+   la place : physiquement incapable de déborder sur la colonne du
+   Montant, quoi que dise l'attribut size. */
+.figli-ledger-form .paragraphs-subform .claro-autocomplete input.form-element {
+  width: 100%;
+  max-width: 100%;
+}
+
+/* Inputs visibles au repos (fond opaque + bordure franche, les deux
+   modes via --flform-bg) et compressibles. flex:1 s'applique : au
+   Montant comme item direct du form-item, au Compte comme item du
+   claro-autocomplete flex ci-dessus. */
+.figli-ledger-form .paragraphs-subform input.form-element {
+  flex: 1;
+  min-width: 0;
+  width: auto;
+  max-width: none;
+  background: var(--flform-bg);
+  border: 1px solid var(--flform-border);
+  color: var(--flform-text);
+  -webkit-text-fill-color: var(--flform-text);
+}
+
+/* Marqueur "figé" (ledger-form.js) : une valeur que l'assist ne
+   touchera plus -- saisie manuelle, ou chargée de la base. En item flex
+   (le form-item est en ligne ci-dessus), il suit l'input ; pointillé =
+   même convention que la référence bancaire, "valeur à regarder, pas à
+   retaper". */
+.figli-ledger-form .figli-repartition-locked::after {
+  content: "figé";
+  flex: none;
+  align-self: center;
+  font-size: 0.64rem;
+  line-height: 1;
+  padding: 0.16rem 0.28rem;
+  border-radius: 5px;
+  border: 1px dashed var(--flform-border);
+  color: var(--flform-label);
+}
+
 /* A répartition row flagged by the sum-mismatch #validate error (see
    figli_compta_ledger_validate_repartition()) -- kept subtle (a red
    outline, not a solid fill) to match the same red-liseré convention

web/modules/custom/figli_compta_ledger/css/releve-import.css

@@ -0,0 +1,142 @@
+/*
+ * Page de résultat d'import de relevé (templates/figli-compta-releve-import-result.html.twig).
+ *
+ * Piège #1 du CLAUDE.md respecté : le mode sombre Gin (html.gin--dark-mode)
+ * ne résout pas les CSS custom properties de Gin de façon fiable sur ces
+ * routes custom — couleurs explicites en local (--figli-*) + bloc dark mode
+ * dédié, jamais de fallback seul.
+ */
+.figli-releve-result {
+  max-width: 60rem;
+  margin: 0 auto;
+  padding: 1rem 1.5rem 3rem;
+  color: #161616;
+  --figli-border: #d4d4d4;
+  --figli-bg: #ffffff;
+  --figli-bg-soft: #f6f6f6;
+  --figli-ok: #1b5e20;
+  --figli-ok-bg: #e8f5e9;
+  --figli-alert: #b71c1c;
+  --figli-alert-bg: #ffebee;
+}
+
+.figli-releve-result h2 {
+  margin-top: 1.2rem;
+}
+
+.figli-releve-tag .figli-flag-badge {
+  display: inline-block;
+  padding: 0.1rem 0.5rem;
+  border-radius: 0.75rem;
+  background: #7a5c00;
+  color: #ffffff;
+  font-size: 0.85em;
+}
+
+.figli-releve-stats {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 0.75rem;
+  margin: 1.2rem 0;
+}
+
+.figli-releve-stat {
+  flex: 1 1 10rem;
+  padding: 0.8rem 1rem;
+  border: 1px solid var(--figli-border);
+  border-radius: 6px;
+  background: var(--figli-bg);
+  text-align: center;
+}
+
+.figli-releve-stat-value {
+  display: block;
+  font-size: 1.6rem;
+  font-weight: 600;
+}
+
+.figli-releve-stat-label {
+  display: block;
+  font-size: 0.85rem;
+  color: #5f5f5f;
+}
+
+.figli-releve-totals {
+  border-collapse: collapse;
+  margin: 0.5rem 0 1rem;
+}
+
+.figli-releve-totals th,
+.figli-releve-totals td {
+  padding: 0.4rem 0.8rem 0.4rem 0;
+  border-bottom: 1px solid var(--figli-border);
+  text-align: left;
+}
+
+.figli-releve-amount {
+  font-variant-numeric: tabular-nums;
+  white-space: nowrap;
+}
+
+.figli-releve-ok {
+  padding: 0.5rem 0.8rem;
+  border-left: 3px solid var(--figli-ok);
+  background: var(--figli-ok-bg);
+  color: var(--figli-ok);
+}
+
+.figli-releve-alert {
+  padding: 0.5rem 0.8rem;
+  border-left: 3px solid var(--figli-alert);
+  background: var(--figli-alert-bg);
+  color: var(--figli-alert);
+  font-weight: 600;
+}
+
+.figli-releve-errors li {
+  color: var(--figli-alert);
+  margin-bottom: 0.25rem;
+}
+
+.figli-releve-dup-wrap {
+  max-height: 20rem;
+  overflow-y: auto;
+  border: 1px solid var(--figli-border);
+  border-radius: 6px;
+  background: var(--figli-bg-soft);
+}
+
+.figli-releve-dups {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 0.9rem;
+}
+
+.figli-releve-dups th,
+.figli-releve-dups td {
+  padding: 0.35rem 0.8rem;
+  text-align: left;
+  border-bottom: 1px solid var(--figli-border);
+}
+
+.figli-releve-actions {
+  margin-top: 1.5rem;
+  display: flex;
+  gap: 0.75rem;
+}
+
+/* Mode sombre Gin — mêmes règles, palette inversée, cf. CLAUDE.md piège #1. */
+html.gin--dark-mode .figli-releve-result {
+  color: #e6e6e6;
+  --figli-border: #3a3a3a;
+  --figli-bg: #1c1c1c;
+  --figli-bg-soft: #232323;
+  --figli-ok: #9ee493;
+  --figli-ok-bg: #123016;
+  --figli-alert: #ff8a80;
+  --figli-alert-bg: #3a1212;
+}
+
+html.gin--dark-mode .figli-releve-stat-label {
+  color: #a3a3a3;
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.install

@@ -51,6 +51,33 @@ function figli_compta_ledger_install() {
   _figli_compta_ledger_create_vocabulary('flag', 'Signalement', []);
   _figli_compta_ledger_create_paragraph_repartition();
   _figli_compta_ledger_create_node_type_ligne_comptable();
+  // Fresh installs never run hook_update_N below the current schema
+  // version -- the import's dedup index is created here directly, and
+  // existing sites get it from figli_compta_ledger_update_8012().
+  _figli_compta_ledger_ensure_fitid_index();
+}
+
+/**
+ * Index on the bank statement import's dedup fingerprint column:
+ * ReleveUploadForm::submitForm() runs a grouped COUNT with
+ * WHERE field_import_fitid_value IN (...) on every upload. Negligible
+ * at ~1500 lines today, but that table only ever grows, and this keeps
+ * the lookup off a full scan without depending on the optimizer.
+ */
+function _figli_compta_ledger_ensure_fitid_index() {
+  $schema = \Drupal::database()->schema();
+  if ($schema->tableExists('node__field_import_fitid')
+    && !$schema->indexExists('node__field_import_fitid', 'field_import_fitid_value')) {
+    // MySQL's addIndex() needs the column's field specification to
+    // normalize the index (utf8mb4 key-length check); varchar(64) stays
+    // under the 191-char shortening threshold, so the index covers the
+    // whole fingerprint column.
+    $schema->addIndex('node__field_import_fitid', 'field_import_fitid_value', ['field_import_fitid_value'], [
+      'fields' => [
+        'field_import_fitid_value' => ['type' => 'varchar', 'length' => 64, 'not null' => FALSE],
+      ],
+    ]);
+  }
 }
 
 function _figli_compta_ledger_create_vocabulary($vid, $name, array $terms) {
@@ -218,7 +245,25 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
   // behind that choice. A user typing a plain rate like "20" is
   // unaffected either way.
   _figli_field('node', 'ligne_comptable', 'field_tva', 'TVA (%)', 'decimal', ['precision' => 8, 'scale' => 4, 'min' => 0]);
+  // Cotisation diffuseur URSSAF (1,1%), entrée client lines only -- see
+  // figli_compta_ledger_update_8006()'s docblock for the full
+  // explanation. field_cotisation_active is the editable on/off toggle
+  // (a devis doesn't always include it); field_cotisation_urssaf is the
+  // computed amount (Montant HT * 1.011), never entered by hand.
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_active', 'Cotisation diffuseur URSSAF (1,1%)', 'boolean');
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_urssaf', '1,1%', 'decimal', ['precision' => 12, 'scale' => 2]);
   _figli_field('node', 'ligne_comptable', 'field_montant_ttc', 'Montant TTC (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
+  // Montant HT - somme(répartition), kept in sync at every save (see
+  // figli_compta_ledger_node_presave()) so /lignes' "Écarts uniquement"
+  // filter and its future server-side equivalent can filter on a real
+  // stored value instead of resolving répartition paragraphs per row.
+  _figli_field('node', 'ligne_comptable', 'field_ecart', 'Écart', 'decimal', ['precision' => 12, 'scale' => 2]);
+  // Bank statement import (see src/Import/): dedup fingerprint per
+  // transaction, and the immutable bank amount for audit. No form/display
+  // widget for either -- same "hidden technical field" treatment as
+  // field_ecart before its dashboard treatment (update_8009).
+  _figli_field('node', 'ligne_comptable', 'field_import_fitid', 'Empreinte import relevé', 'string', ['max_length' => 64]);
+  _figli_field('node', 'ligne_comptable', 'field_montant_releve', 'Montant relevé bancaire (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
   _figli_field('node', 'ligne_comptable', 'field_notes', 'Notes / détail', 'string_long');
 
   // Free-tagging signalement (e.g. "client impayé", "à relancer") -- purely
@@ -242,19 +287,35 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
       ->setComponent('field_type_ligne', ['type' => 'options_select', 'weight' => 1])
       ->setComponent('field_client', ['type' => 'entity_reference_autocomplete', 'weight' => 2])
       ->setComponent('field_numero_facture', ['type' => 'string_textfield', 'weight' => 3])
+      // Cotisation diffuseur URSSAF (1,1%) -- only "Entrée client" lines
+      // go through a client devis, the only place this cotisation is
+      // ever invoiced (see figli_compta_ledger_update_8006()'s
+      // docblock). Optional even there: not every entrée historically
+      // included it, so a checkbox rather than an automatic
+      // type-based assumption. Weight 4, tied with field_entree_liee --
+      // the two types that show each are mutually exclusive
+      // (entrée vs. versement/achat/hébergement/sous_traitant), so
+      // which one wins the tie never matters.
+      ->setComponent('field_cotisation_active', ['type' => 'boolean_checkbox', 'weight' => 4, 'settings' => ['display_label' => TRUE]])
       ->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 5])
-      ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 7])
+      ->setComponent('field_cotisation_urssaf', ['type' => 'number', 'weight' => 6])
-      // field_tva sits *after* Montant TTC, not between HT and TTC --
+      ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 8])
-      // figli_compta_ledger_form_alter() inserts a non-field
+      // Read-only bank reference directly under Montant TTC (the widget
-      // "field_tva_rate" select at weight 6 (a select of the official
+      // is #disabled by figli_compta_ledger_form_alter()) -- see
-      // French VAT rates) to fill that visual slot instead; this real
+      // update_8013/_8014 for why this lives on the form despite being
-      // field only becomes visible (still at its own weight, on its own
+      // import-written only, and why it sits at weight 9.
+      ->setComponent('field_montant_releve', ['type' => 'number', 'weight' => 9])
+      // field_tva sits *after* Montant TTC (and the bank reference), not
+      // between Cotisation and TTC -- figli_compta_ledger_form_alter()
+      // inserts a non-field "field_tva_rate" select at weight 7 (a
+      // select of the official French VAT rates) to fill that visual
+      // slot instead; this real field only becomes visible (on its own
       // full-width row) when "Autre" is picked there. See
       // css/ledger-form.css's grid-column rules for both.
-      ->setComponent('field_tva', ['type' => 'number', 'weight' => 8])
+      ->setComponent('field_tva', ['type' => 'number', 'weight' => 10])
-      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 9, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button']])
+      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 11, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button', 'features' => ['collapse_edit_all' => 'collapse_edit_all']]])
-      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 10])
+      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 12])
-      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 11])
+      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 13])
       ->save();
   }
 
@@ -269,12 +330,14 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
       ->setComponent('field_type_ligne', ['type' => 'list_default', 'weight' => 1])
       ->setComponent('field_client', ['type' => 'entity_reference_label', 'weight' => 2])
       ->setComponent('field_numero_facture', ['type' => 'string', 'weight' => 3])
+      ->setComponent('field_cotisation_active', ['type' => 'boolean', 'weight' => 4])
       ->setComponent('field_montant_ht', ['type' => 'number_decimal', 'weight' => 5])
-      ->setComponent('field_montant_ttc', ['type' => 'number_decimal', 'weight' => 7])
+      ->setComponent('field_cotisation_urssaf', ['type' => 'number_decimal', 'weight' => 6])
-      ->setComponent('field_tva', ['type' => 'number_decimal', 'weight' => 8])
+      ->setComponent('field_montant_ttc', ['type' => 'number_decimal', 'weight' => 8])
-      ->setComponent('field_repartition', ['type' => 'entity_reference_revisions_entity_view', 'weight' => 9])
+      ->setComponent('field_tva', ['type' => 'number_decimal', 'weight' => 9])
-      ->setComponent('field_notes', ['type' => 'basic_string', 'weight' => 10])
+      ->setComponent('field_repartition', ['type' => 'entity_reference_revisions_entity_view', 'weight' => 10])
-      ->setComponent('field_flag', ['type' => 'entity_reference_label', 'weight' => 11])
+      ->setComponent('field_notes', ['type' => 'basic_string', 'weight' => 11])
+      ->setComponent('field_flag', ['type' => 'entity_reference_label', 'weight' => 12])
       ->save();
   }
 }
@@ -493,3 +556,420 @@ function figli_compta_ledger_update_8005() {
 
   return "TVA calculée pour $filled lignes, $skipped laissées vides (pas de Montant TTC renseigné ou Montant HT nul).";
 }
+
+/**
+ * Adds the cotisation diffuseur URSSAF (1,1%) fields to ligne_comptable,
+ * and switches Montant TTC's computation for "Entrée client" lines when
+ * the cotisation applies: TTC = round(cotisation * (1 + TVA/100), 2)
+ * instead of straight from Montant HT.
+ *
+ * The SAS invoices clients a HT amount, then -- when the devis includes
+ * it, not always -- adds a 1,1% "cotisation diffuseur" the SAS owes
+ * URSSAF for using freelancers, *then* applies TVA on top of that
+ * increased amount, not on the raw HT. Only "Entrée client" lines ever
+ * go through a client devis at all; every other type (versement, achat,
+ * charge...) is an outgoing/internal line with nothing to invoice a
+ * cotisation on, so both fields below are #states-hidden outside that
+ * type (see figli_compta_ledger_form_alter()) and
+ * figli_compta_ledger_node_presave() never applies the cascade to them.
+ *
+ * field_tva as backfilled by figli_compta_ledger_update_8005() didn't
+ * know about this cascade and is wrong for every entrée line that did
+ * have the cotisation applied (it computed straight from HT, so what it
+ * stored is actually the *blended* HT->TTC rate, not the real TVA
+ * rate) -- corrected separately in figli_compta_ledger_update_8007(),
+ * which also backfills field_cotisation_active/field_cotisation_urssaf
+ * for existing content.
+ */
+function figli_compta_ledger_update_8006() {
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_active', 'Cotisation diffuseur URSSAF (1,1%)', 'boolean');
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_urssaf', '1,1%', 'decimal', ['precision' => 12, 'scale' => 2]);
+
+  // New entrée lines default to the cotisation being applied -- the
+  // associates' normal practice going forward, even though it was only
+  // roughly half of existing content (figli_compta_ledger_update_8007()
+  // detects each historical line on its own rather than assuming either
+  // way for what's already there).
+  $field_active = FieldConfig::loadByName('node', 'ligne_comptable', 'field_cotisation_active');
+  if ($field_active && $field_active->getDefaultValueLiteral() === []) {
+    $field_active->setDefaultValue(1)->save();
+  }
+
+  // See figli_compta_ledger_update_8004()'s comment on why every weight
+  // here is a plain integer (fractional weights silently truncate).
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $form_display->setComponent('field_cotisation_active', ['type' => 'boolean_checkbox', 'weight' => 4, 'settings' => ['display_label' => TRUE]]);
+    $form_display->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 5] + (array) $form_display->getComponent('field_montant_ht'));
+    $form_display->setComponent('field_cotisation_urssaf', ['type' => 'number', 'weight' => 6]);
+    // Weight 7 (between Cotisation and Montant TTC) is the non-field
+    // "field_tva_rate" select figli_compta_ledger_form_alter() adds.
+    $form_display->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 8] + (array) $form_display->getComponent('field_montant_ttc'));
+    $form_display->setComponent('field_tva', ['type' => 'number', 'weight' => 9] + (array) $form_display->getComponent('field_tva'));
+    $form_display->setComponent('field_repartition', ['weight' => 10] + (array) $form_display->getComponent('field_repartition'));
+    $form_display->setComponent('field_notes', ['weight' => 11] + (array) $form_display->getComponent('field_notes'));
+    $form_display->setComponent('field_flag', ['weight' => 12] + (array) $form_display->getComponent('field_flag'));
+    $form_display->save();
+  }
+
+  $view_display = EntityViewDisplay::load('node.ligne_comptable.default');
+  if ($view_display) {
+    $view_display->setComponent('field_cotisation_active', ['type' => 'boolean', 'weight' => 4]);
+    $view_display->setComponent('field_cotisation_urssaf', ['type' => 'number_decimal', 'weight' => 6]);
+    $view_display->setComponent('field_montant_ttc', ['weight' => 8] + (array) $view_display->getComponent('field_montant_ttc'));
+    $view_display->setComponent('field_tva', ['weight' => 9] + (array) $view_display->getComponent('field_tva'));
+    $view_display->setComponent('field_repartition', ['weight' => 10] + (array) $view_display->getComponent('field_repartition'));
+    $view_display->setComponent('field_notes', ['weight' => 11] + (array) $view_display->getComponent('field_notes'));
+    $view_display->setComponent('field_flag', ['weight' => 12] + (array) $view_display->getComponent('field_flag'));
+    $view_display->save();
+  }
+}
+
+/**
+ * Backfills field_cotisation_active/field_cotisation_urssaf and
+ * corrects field_tva for existing "Entrée client" lines, now that the
+ * HT -> +1,1% -> +TVA cascade explained in
+ * figli_compta_ledger_update_8006()'s docblock is understood. 2021 is
+ * left untouched entirely (explicit instruction -- that year's
+ * cotisation practice isn't confirmed), and Montant TTC itself is never
+ * written here, same "never correct historical data" rule as every
+ * other migration in this module.
+ *
+ * Per entrée line (2022+, both Montant HT and Montant TTC present):
+ * - old_rate = (TTC/HT - 1) * 100 -- what
+ *   figli_compta_ledger_update_8005() already stored in field_tva.
+ * - If old_rate already lands on an official French VAT rate (0, 2.1,
+ *   5.5, 10, 20 -- ±0.05 points, allowing for rounding through 2-decimal
+ *   HT/TTC storage), the cotisation was never applied to this line:
+ *   field_tva is already correct as migrated, left alone, cotisation
+ *   marked inactive.
+ * - Otherwise, new_rate = (TTC / (HT * 1.011) - 1) * 100. If *that*
+ *   lands on an official rate, the cotisation was applied and old_rate
+ *   was the wrong (blended HT->TTC) figure all along -- field_tva
+ *   corrected to new_rate, cotisation marked active, field_cotisation_
+ *   urssaf backfilled to HT * 1.011.
+ * - If neither lands cleanly, this is an ambiguous/blended case (a
+ *   handful of genuinely multi-rate invoices collapsed into one line,
+ *   same category figli_compta_ledger_update_8005() already found at 4-
+ *   decimal precision) -- field_tva left untouched, cotisation marked
+ *   inactive, rather than guess.
+ *
+ * Checked empirically before writing this (287 entrée lines with both
+ * amounts, 2022+): 90 already official (left alone), 154 corrected, 40
+ * still ambiguous both ways (left alone), 3 missing HT or TTC.
+ */
+function figli_compta_ledger_update_8007() {
+  $official = [0.0, 2.1, 5.5, 10.0, 20.0];
+  $epsilon = 0.05;
+  $matches_official = function ($rate) use ($official, $epsilon) {
+    foreach ($official as $o) {
+      if (abs($rate - $o) < $epsilon) {
+        return TRUE;
+      }
+    }
+    return FALSE;
+  };
+
+  $storage = \Drupal::entityTypeManager()->getStorage('node');
+  $nids = $storage->getQuery()
+    ->accessCheck(FALSE)
+    ->condition('type', 'ligne_comptable')
+    ->condition('field_type_ligne', 'entree')
+    ->execute();
+
+  $skipped2021 = 0;
+  $noData = 0;
+  $alreadyOfficial = 0;
+  $corrected = 0;
+  $stillAmbiguous = 0;
+
+  \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+  foreach ($storage->loadMultiple($nids) as $node) {
+    $date = $node->hasField('field_date_ligne') ? $node->get('field_date_ligne')->value : NULL;
+    if ($date && substr($date, 0, 4) === '2021') {
+      $skipped2021++;
+      continue;
+    }
+
+    $ht = $node->hasField('field_montant_ht') && !$node->get('field_montant_ht')->isEmpty()
+      ? (float) $node->get('field_montant_ht')->value : NULL;
+    $ttc = $node->hasField('field_montant_ttc') && !$node->get('field_montant_ttc')->isEmpty()
+      ? (float) $node->get('field_montant_ttc')->value : NULL;
+    if ($ht === NULL || $ttc === NULL || abs($ht) < 0.0001) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $noData++;
+      continue;
+    }
+
+    $old_rate = round(($ttc / $ht - 1) * 100, 4);
+    if ($matches_official($old_rate)) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $alreadyOfficial++;
+      continue;
+    }
+
+    $new_rate = round(($ttc / ($ht * 1.011) - 1) * 100, 4);
+    if (!$matches_official($new_rate)) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $stillAmbiguous++;
+      continue;
+    }
+
+    $node->set('field_cotisation_active', TRUE);
+    $node->set('field_cotisation_urssaf', round($ht * 1.011, 2));
+    $node->set('field_tva', $new_rate);
+    $node->save();
+    $corrected++;
+  }
+  \Drupal::state()->delete('figli_compta_ledger.skip_validation');
+
+  return "Cotisation/TVA : $corrected lignes corrigées (cotisation active), $alreadyOfficial déjà correctes (cotisation inactive), $stillAmbiguous laissées telles quelles (taux non standard des deux façons), $noData sans HT/TTC, $skipped2021 lignes 2021 ignorées.";
+}
+
+/**
+ * Corrects what field_cotisation_urssaf stores for the lines
+ * figli_compta_ledger_update_8007() marked cotisation-active: that
+ * migration (and figli_compta_ledger_node_presave() as first written)
+ * stored Montant HT + 1,1% there, but "1,1%" as a field/column label
+ * means just the 1,1% itself -- the delta, not the augmented total.
+ * TVA still applies to the augmented base (Montant HT + this field), so
+ * Montant TTC is untouched by this correction; only
+ * field_cotisation_urssaf's own value changes, from round(HT * 1.011, 2)
+ * to round(HT * 0.011, 2). Safe to run unconditionally on every
+ * cotisation-active line -- this is a bug in code from earlier the same
+ * day, not a judgment call about ambiguous historical data like
+ * figli_compta_ledger_update_8007()'s.
+ */
+function figli_compta_ledger_update_8008() {
+  $storage = \Drupal::entityTypeManager()->getStorage('node');
+  $nids = $storage->getQuery()
+    ->accessCheck(FALSE)
+    ->condition('type', 'ligne_comptable')
+    ->condition('field_cotisation_active', 1)
+    ->execute();
+
+  $fixed = 0;
+  \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+  foreach ($storage->loadMultiple($nids) as $node) {
+    if (!$node->hasField('field_montant_ht') || $node->get('field_montant_ht')->isEmpty()) {
+      continue;
+    }
+    $ht = (float) $node->get('field_montant_ht')->value;
+    $node->set('field_cotisation_urssaf', round($ht * 0.011, 2));
+    $node->save();
+    $fixed++;
+  }
+  \Drupal::state()->delete('figli_compta_ledger.skip_validation');
+
+  return "field_cotisation_urssaf corrigé (delta seul, pas HT + delta) pour $fixed lignes.";
+}
+
+/**
+ * Adds field_ecart (Montant HT - somme répartition) to ligne_comptable --
+ * kept in sync at every save from now on (see
+ * figli_compta_ledger_node_presave()), so the server-side filtering work
+ * planned for /lignes can filter on a real stored value instead of
+ * resolving répartition paragraphs per row on every request. Existing
+ * content backfilled separately, see figli_compta_ledger_update_8010().
+ */
+function figli_compta_ledger_update_8009() {
+  // No form widget added -- purely a diagnostic/filtering value, already
+  // fully represented in the edit form by Montant HT + the Répartition
+  // paragraphs it's derived from, and already shown on /lignes' own
+  // Écart column. Nothing new for an associate to look at here; simply
+  // never calling setComponent() for it on the form display is enough
+  // to keep it off that form.
+  _figli_field('node', 'ligne_comptable', 'field_ecart', 'Écart', 'decimal', ['precision' => 12, 'scale' => 2]);
+
+  $view_display = EntityViewDisplay::load('node.ligne_comptable.default');
+  if ($view_display && !$view_display->getComponent('field_ecart')) {
+    $view_display->setComponent('field_ecart', ['type' => 'number_decimal', 'weight' => 13])->save();
+  }
+}
+
+/**
+ * Backfills field_ecart for every existing ligne_comptable (all types,
+ * unlike the TVA/cotisation migrations which only ever touched "Entrée
+ * client" lines -- répartition applies to every line regardless of
+ * type). Mechanical, not a judgment call like
+ * figli_compta_ledger_update_8007()'s TVA correction: Montant HT and the
+ * répartition amounts are both already-correct historical values, this
+ * just computes their difference and stores it, exactly what
+ * figli_compta_ledger_node_presave() will do going forward.
+ *
+ * Runs under two state flags, not just the usual skip_validation:
+ * skip_validation avoids tripping the répartition-sum exception on the
+ * ~18 lines with a known, deliberately-preserved historical mismatch
+ * (same as every other bulk script in this module); skip_revision
+ * additionally suppresses the forced-revision block in
+ * figli_compta_ledger_node_presave() -- backfilling a purely computed
+ * diagnostic field onto ~1500 already-migrated lines isn't an editorial
+ * change worth 1500 new revisions cluttering the audit trail that
+ * mechanism exists to protect. Montant TTC is never touched either way
+ * (skip_validation already keeps it out of reach, see
+ * figli_compta_ledger_node_presave()).
+ */
+function figli_compta_ledger_update_8010() {
+  $storage = \Drupal::entityTypeManager()->getStorage('node');
+  $nids = $storage->getQuery()
+    ->accessCheck(FALSE)
+    ->condition('type', 'ligne_comptable')
+    ->execute();
+
+  $filled = 0;
+  $skipped = 0;
+  \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+  \Drupal::state()->set('figli_compta_ledger.skip_revision', TRUE);
+  foreach ($storage->loadMultiple($nids) as $node) {
+    if (!$node->hasField('field_montant_ht') || $node->get('field_montant_ht')->isEmpty()
+      || !$node->hasField('field_repartition')) {
+      $skipped++;
+      continue;
+    }
+    $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;
+      }
+    }
+    $node->set('field_ecart', round($ht - $somme, 2));
+    $node->save();
+    $filled++;
+  }
+  \Drupal::state()->delete('figli_compta_ledger.skip_validation');
+  \Drupal::state()->delete('figli_compta_ledger.skip_revision');
+
+  return "Écart calculé pour $filled lignes (aucune nouvelle révision créée), $skipped laissées vides (pas de Montant HT).";
+}
+
+/**
+ * Adds the two technical fields behind the bank statement import (see
+ * PLAN-import-releve-bancaire.md and src/Import/):
+ * - field_import_fitid (string 64): per-transaction dedup fingerprint
+ *   ('csv:<sha1(date|montant|libellé normalisé)>'), compared count-aware
+ *   against every line already in base, all provenances combined;
+ * - field_montant_releve (decimal 12,2): the real bank amount, written
+ *   once at import and never touched again by anything -- the immutable
+ *   audit reference field_montant_ttc (a normal, recomputed field) can
+ *   legitimately drift away from as the associate corrects HT/TVA.
+ *
+ * Neither gets a form or display widget: purely technical, same treatment
+ * as field_ecart (update_8009). No data to backfill -- only the import
+ * itself writes these.
+ */
+function figli_compta_ledger_update_8011() {
+  _figli_field('node', 'ligne_comptable', 'field_import_fitid', 'Empreinte import relevé', 'string', ['max_length' => 64]);
+  _figli_field('node', 'ligne_comptable', 'field_montant_releve', 'Montant relevé bancaire (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
+
+  return 'Champs field_import_fitid + field_montant_releve ajoutés (import de relevé bancaire).';
+}
+
+/**
+ * Adds the dedup index on node__field_import_fitid(field_import_fitid_value)
+ * -- see _figli_compta_ledger_ensure_fitid_index(). Split from update_8011
+ * because that one already ran when the index need was reviewed.
+ */
+function figli_compta_ledger_update_8012() {
+  _figli_compta_ledger_ensure_fitid_index();
+
+  return "Index ajouté sur node__field_import_fitid (empreintes d'import, requête de dédoublonnage).";
+}
+
+/**
+ * Adds field_montant_releve to the ligne_comptable form display as a
+ * read-only reference: the widget is #disabled by
+ * figli_compta_ledger_form_alter() and nothing but the bank statement
+ * import ever writes the field (see update_8011), but associates need to
+ * SEE the bank's amount while they correct HT/TVA on an imported line --
+ * an écart between it and the recomputed Montant TTC is a useful signal
+ * (grouped invoice, partial payment), not something to hide.
+ */
+function figli_compta_ledger_update_8013() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display && !$form_display->getComponent('field_montant_releve')) {
+    $form_display->setComponent('field_montant_releve', ['type' => 'number', 'weight' => 13])->save();
+  }
+
+  return 'field_montant_releve visible en lecture seule sur le formulaire (référence bancaire des lignes importées).';
+}
+
+/**
+ * Moves field_montant_releve from the form's bottom up to weight 9,
+ * directly under Montant TTC (weight 8) -- the bank reference reads best
+ * right below the amount it gets compared against while sorting an
+ * imported line. Weights are plain integers (display config coerces
+ * fractional ones, see update_8004()'s comment), so inserting means
+ * renumbering the tail -- field_tva/repartition/notes/flag shift to
+ * 10/11/12/13, exactly the kind of renumber update_8004/_8006 did
+ * before. Mirrors the fresh-install weights in
+ * _figli_compta_ledger_create_node_type_ligne_comptable().
+ */
+function figli_compta_ledger_update_8014() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    foreach ([
+      'field_montant_releve' => 9,
+      'field_tva' => 10,
+      'field_repartition' => 11,
+      'field_notes' => 12,
+      'field_flag' => 13,
+    ] as $field_name => $weight) {
+      $component = $form_display->getComponent($field_name);
+      if ($component) {
+        $component['weight'] = $weight;
+        $form_display->setComponent($field_name, $component);
+      }
+    }
+    $form_display->save();
+  }
+
+  return 'field_montant_releve placé sous Montant TTC (weights décalés).';
+}
+
+/**
+ * Empties the Paragraphs widget's "features" setting for
+ * field_repartition: with duplicate and collapse_edit_all off, the
+ * widget stops rendering the per-row Duplicate action and the thead's
+ * "Collapse / Edit all" -- pure noise on a 1-3 row répartition whose
+ * order never matters (see ledger-form.css's compacting rules for the
+ * rest: per-row title and Collapse button are hidden in CSS, they have
+ * no widget setting).
+ */
+function figli_compta_ledger_update_8015() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $component = $form_display->getComponent('field_repartition');
+    if ($component) {
+      $component['settings']['features'] = [];
+      $form_display->setComponent('field_repartition', $component);
+      $form_display->save();
+    }
+  }
+
+  return 'Widget Répartition compacté (features duplicate/collapse_edit_all désactivées).';
+}
+
+/**
+ * Re-enables the Paragraphs widget's collapse_edit_all feature (the
+ * "Collapse / Edit all" action in the widget's title cell) -- removed
+ * along with duplicate by update_8015, asked back by the associates
+ * the same day. Duplicate stays off: it has no use on a 1-3 row
+ * répartition whose order never matters.
+ */
+function figli_compta_ledger_update_8016() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $component = $form_display->getComponent('field_repartition');
+    if ($component) {
+      $component['settings']['features'] = ['collapse_edit_all' => 'collapse_edit_all'];
+      $form_display->setComponent('field_repartition', $component);
+      $form_display->save();
+    }
+  }
+
+  return 'Bouton "Collapse / Edit all" rétabli sur le widget Répartition (duplicate reste désactivé).';
+}

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

@@ -25,6 +25,16 @@ dashboard:
     - core/drupal
     - figli_compta_ledger/vue
 
+dashboard_repartition:
+  js:
+    js/dashboard-repartition.js: {}
+  css:
+    theme:
+      css/dashboard.css: {}
+  dependencies:
+    - core/drupal
+    - figli_compta_ledger/vue
+
 dashboard_compte:
   js:
     js/dashboard-compte.js: {}
@@ -45,6 +55,11 @@ ledger_form:
     - core/drupal
     - core/once
 
+releve_import:
+  css:
+    theme:
+      css/releve-import.css: {}
+
 admin_chrome:
   css:
     theme:

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

@@ -29,3 +29,11 @@ figli_compta_ledger.history:
   menu_name: admin
   parent: system.admin
   weight: -8
+
+figli_compta_ledger.releve_import:
+  title: 'Importer un relevé'
+  description: 'Créer des lignes brouillon depuis un export CSV bancaire'
+  route_name: figli_compta_ledger.releve_import_form
+  menu_name: admin
+  parent: system.admin
+  weight: -7

web/modules/custom/figli_compta_ledger/figli_compta_ledger.module

@@ -119,6 +119,58 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     $form['field_montant_ttc']['widget'][0]['value']['#description'] = t('Calculé automatiquement à partir du montant HT et de la TVA.');
   }
 
+  // Montant relevé bancaire: the bank statement import's immutable audit
+  // reference (see PLAN-import-releve-bancaire.md and src/Import/) --
+  // displayed as plain text, no input box at all: an editable-looking
+  // box for a value nobody may type wastes space and misleads. Replacing
+  // the widget with a #type => 'item' element is loss-proof by
+  // construction: an item submits nothing, and
+  // WidgetBase::extractFormValues() skips the field entirely when no
+  // value was submitted (its $key_exists check) -- the stored amount
+  // survives every save untouched, which is the whole point. Hidden
+  // entirely on lines that have no bank amount (manually entered ones).
+  if (isset($form['field_montant_releve'])) {
+    /** @var \Drupal\node\NodeInterface $entity */
+    $entity = $form_state->getFormObject()->getEntity();
+    if (!$entity->get('field_montant_releve')->isEmpty()) {
+      $montant = (float) $entity->get('field_montant_releve')->value;
+      // The widget's own #title can't be trusted here (Claro moves the
+      // label to its form-item wrapper and leaves an empty string on the
+      // input -- '' isn't caught by ??), so read the configured label.
+      $field_config = \Drupal\field\Entity\FieldConfig::loadByName('node', $entity->bundle(), 'field_montant_releve');
+      $form['field_montant_releve']['widget'] = [
+        '#type' => 'item',
+        '#title' => $field_config ? $field_config->getLabel() : t('Montant relevé bancaire (€)'),
+        '#markup' => '<strong class="figli-releve-value">' . number_format($montant, 2, ',', ' ') . ' €</strong>',
+        '#description' => t("Référence bancaire immuable — renseignée à l'import du relevé, jamais modifiée."),
+      ];
+    }
+    else {
+      $form['field_montant_releve']['#access'] = FALSE;
+    }
+  }
+
+  // Cotisation diffuseur URSSAF (1,1%) -- only ever relevant for
+  // "Entrée client" lines (the only type invoiced to a client via a
+  // devis; see figli_compta_ledger_update_8006()'s docblock), so both
+  // fields are hidden otherwise. Real #states on real fields watching
+  // the real field_type_ligne select -- unlike field_tva_rate below,
+  // this is the same working pattern already used a few fields up on
+  // field_entree_liee, not the custom select that #states silently
+  // failed to toggle.
+  if (isset($form['field_cotisation_active'])) {
+    $form['field_cotisation_active']['#states'] = [
+      'visible' => [':input[name="field_type_ligne"]' => ['value' => 'entree']],
+    ];
+  }
+  if (isset($form['field_cotisation_urssaf']['widget'][0]['value'])) {
+    $form['field_cotisation_urssaf']['#states'] = [
+      'visible' => [':input[name="field_type_ligne"]' => ['value' => 'entree']],
+    ];
+    $form['field_cotisation_urssaf']['widget'][0]['value']['#disabled'] = TRUE;
+    $form['field_cotisation_urssaf']['widget'][0]['value']['#description'] = t('Calculé automatiquement (1,1% du montant HT) si la cotisation ci-dessus est cochée. La TVA est ensuite appliquée sur Montant HT + ce montant.');
+  }
+
   // TVA: a select of the official French rates covers the overwhelming
   // majority of new lines with one click, instead of associates having
   // to know/type "20" or "5.5" by heart. "Autre" reveals the real
@@ -162,10 +214,10 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     // delta-indexed value array, and chokes on an unrelated sibling key
     // mixed into it.
     //
-    // Weight 6: the exact slot Montant HT (5)/Montant TTC (7) leave open
+    // Weight 7: the slot between field_cotisation_urssaf (6) and Montant
-    // between them in figli_compta_ledger_update_8004() -- field_tva
+    // TTC (8) left open in figli_compta_ledger_update_8006() -- field_tva
-    // itself has been moved to weight 8 (its own full-width row) so
+    // itself sits at weight 9 (its own full-width row) so that this
-    // that this select forms a clean HT/rate/TTC three-column row
+    // select forms a clean HT/Cotisation/rate/TTC four-column row
     // whether or not "Autre" is currently revealing the real field_tva
     // input further down. See css/ledger-form.css's grid-column rules
     // for both -- the row layout there depends on this exact ordering,
@@ -175,7 +227,7 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
       '#title' => t('TVA'),
       '#options' => $taux_officiels + ['autre' => t('Autre (préciser)')],
       '#default_value' => $rate_default,
-      '#weight' => 6,
+      '#weight' => 7,
     ];
     $tva_field['#title'] = t('Taux exact (%)');
     // Not #states: this element sits outside the field system (see the
@@ -306,10 +358,21 @@ function figli_compta_ledger_node_form_ajax_submit(array $form, FormStateInterfa
  * Historical imports (drush migration scripts) deliberately preserve the
  * source spreadsheets' raw data, including known répartition mismatches --
  * those get surfaced as visible inconsistencies in the dashboard instead of
- * being silently fixed. Set the 'figli_compta_ledger.skip_validation' state
+ * being silently fixed. Programmatic saves that need to bypass this check
- * flag around such a bulk import to bypass this check *and* the Montant TTC
+ * (bulk imports, the inline-edit endpoints, the bank statement import) wrap
- * auto-computation below; new lines entered by associates through the form
+ * their save() in the figli_compta_ledger.skip_validation_context service
- * are never exempted from either.
+ * (request-scoped, see \Drupal\figli_compta_ledger\SkipValidationContext).
+ * The legacy 'figli_compta_ledger.skip_validation' *state* key still works
+ * for already-shipped migration scripts, but new code must use the service:
+ * the state key is a site-wide flag, and a concurrent normal form save
+ * hitting the same window would silently skip validation too (see
+ * AUDIT-2026-09-09.md §2.2). Either way this bypasses this check *and* the
+ * Montant TTC auto-computation below; new lines entered by associates
+ * through the form are never exempted from either. field_ecart is the one
+ * thing still kept in sync even under skip (see below) -- separately, a
+ * second state flag ('figli_compta_ledger.skip_revision') additionally
+ * suppresses the forced-revision block, used only by
+ * figli_compta_ledger_update_8010()'s field_ecart backfill.
  */
 function figli_compta_ledger_node_presave(NodeInterface $node) {
   if ($node->bundle() !== 'ligne_comptable') {
@@ -320,48 +383,90 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
   // acting user as its author -- this is the audit trail for a shared
   // ledger, not the répartition-sum check below, so it's never exempted
   // (not even during a skip_validation import: migrated data still needs
-  // an honest revision history).
+  // an honest revision history). The one deliberate exception:
-  $node->setNewRevision(TRUE);
+  // figli_compta_ledger_update_8010()'s one-off field_ecart backfill sets
-  $node->setRevisionLogMessage('');
+  // 'figli_compta_ledger.skip_revision' -- a purely computed diagnostic
-  $node->setRevisionUserId(\Drupal::currentUser()->id());
+  // value being backfilled onto ~1500 already-migrated lines isn't an
-  // setNewRevision() alone doesn't refresh this -- it stays whatever it
+  // editorial change worth 1500 new revisions cluttering the very audit
-  // was on the entity as loaded (the previous revision's timestamp),
+  // trail this exists to protect.
-  // silently mislabeling every edit with its predecessor's save time.
+  if (!\Drupal::state()->get('figli_compta_ledger.skip_revision', FALSE)) {
-  $node->setRevisionCreationTime(\Drupal::time()->getRequestTime());
+    $node->setNewRevision(TRUE);
+    $node->setRevisionLogMessage('');
+    $node->setRevisionUserId(\Drupal::currentUser()->id());
+    // setNewRevision() alone doesn't refresh this -- it stays whatever it
+    // was on the entity as loaded (the previous revision's timestamp),
+    // silently mislabeling every edit with its predecessor's save time.
+    $node->setRevisionCreationTime(\Drupal::time()->getRequestTime());
+  }
 
   if (!$node->hasField('field_montant_ht')) {
     return;
   }
-  if (\Drupal::state()->get('figli_compta_ledger.skip_validation', FALSE)) {
-    return;
-  }
 
+  $skip_validation = \Drupal::service('figli_compta_ledger.skip_validation_context')->isSkipped()
+    || \Drupal::state()->get('figli_compta_ledger.skip_validation', FALSE);
   $montant_ht = (float) $node->get('field_montant_ht')->value;
-  $tva = $node->hasField('field_tva') && !$node->get('field_tva')->isEmpty() ? (float) $node->get('field_tva')->value : 0.0;
 
-  // Montant TTC is no longer entered by hand -- it's a pure function of
+  if (!$skip_validation) {
-  // Montant HT and TVA (see figli_compta_ledger_update_8004()). Only
+    $tva = $node->hasField('field_tva') && !$node->get('field_tva')->isEmpty() ? (float) $node->get('field_tva')->value : 0.0;
-  // recompute it when HT or TVA actually changed, though, rather than on
+    $type = $node->hasField('field_type_ligne') ? $node->get('field_type_ligne')->value : NULL;
-  // every save unconditionally: the TVA backfilled onto pre-migration
+    $cotisation_active = $node->hasField('field_cotisation_active') && !$node->get('field_cotisation_active')->isEmpty()
-  // lines (figli_compta_ledger_update_8005()) is a best-effort
+      ? (bool) $node->get('field_cotisation_active')->value : FALSE;
-  // reconstruction and doesn't reproduce every historical Montant TTC to
+    // Only "Entrée client" lines ever go through a client devis -- the
-  // the exact centime, so blindly recomputing on an unrelated edit
+    // only place the cotisation diffuseur is invoiced at all (see
-  // (fixing a typo in Libellé, say) would silently nudge an untouched
+    // figli_compta_ledger_update_8006()'s docblock) -- so the checkbox is
-  // historical value -- exactly what this module's "never correct
+    // ignored for every other type even if it somehow ended up checked
-  // historical data" rule exists to prevent. A genuinely new/changed
+    // (e.g. a line's type changed after the fact).
-  // HT or TVA has no such history to protect.
+    $cotisation_applies = $type === 'entree' && $cotisation_active;
-  if ($node->hasField('field_montant_ttc')) {
+
-    $ht_or_tva_changed = $node->isNew();
+    // Montant TTC is no longer entered by hand -- it's a pure function of
-    if (!$ht_or_tva_changed && isset($node->original)) {
+    // Montant HT, TVA, and (entrée client only) the cotisation diffuseur
-      $original = $node->original;
+    // URSSAF cascade (see figli_compta_ledger_update_8004()/_8006()). Only
-      $orig_ht = $original->hasField('field_montant_ht') && !$original->get('field_montant_ht')->isEmpty()
+    // recompute it when HT, TVA, type, or the cotisation toggle actually
-        ? (float) $original->get('field_montant_ht')->value : NULL;
+    // changed, though, rather than on every save unconditionally: the TVA
-      $orig_tva = $original->hasField('field_tva') && !$original->get('field_tva')->isEmpty()
+    // backfilled onto pre-migration lines (figli_compta_ledger_update_8005()/
-        ? (float) $original->get('field_tva')->value : 0.0;
+    // _8007()) is a best-effort reconstruction and doesn't reproduce every
-      $ht_or_tva_changed = $orig_ht !== $montant_ht || abs($orig_tva - $tva) > 0.00005;
+    // historical Montant TTC to the exact centime, so blindly recomputing
-    }
+    // on an unrelated edit (fixing a typo in Libellé, say) would silently
-    if ($ht_or_tva_changed) {
+    // nudge an untouched historical value -- exactly what this module's
-      $node->set('field_montant_ttc', round($montant_ht * (1 + $tva / 100), 2));
+    // "never correct historical data" rule exists to prevent. A genuinely
+    // new/changed HT, TVA, type, or cotisation toggle has no such history
+    // to protect.
+    if ($node->hasField('field_montant_ttc')) {
+      $inputs_changed = $node->isNew();
+      if (!$inputs_changed && isset($node->original)) {
+        $original = $node->original;
+        $orig_ht = $original->hasField('field_montant_ht') && !$original->get('field_montant_ht')->isEmpty()
+          ? (float) $original->get('field_montant_ht')->value : NULL;
+        $orig_tva = $original->hasField('field_tva') && !$original->get('field_tva')->isEmpty()
+          ? (float) $original->get('field_tva')->value : 0.0;
+        $orig_type = $original->hasField('field_type_ligne') ? $original->get('field_type_ligne')->value : NULL;
+        $orig_cotisation_active = $original->hasField('field_cotisation_active') && !$original->get('field_cotisation_active')->isEmpty()
+          ? (bool) $original->get('field_cotisation_active')->value : FALSE;
+        $inputs_changed = $orig_ht !== $montant_ht || abs($orig_tva - $tva) > 0.00005
+          || $orig_type !== $type || $orig_cotisation_active !== $cotisation_active;
+      }
+      if ($inputs_changed) {
+        if ($cotisation_applies) {
+          // field_cotisation_urssaf stores just the 1,1% itself (the
+          // delta), not Montant HT + 1,1% -- that's what "1,1%" as a
+          // column/field label means. TVA still applies to the augmented
+          // base though, so $base (used for Montant TTC just below) stays
+          // HT + delta; only what gets *written* to the field changes.
+          $delta = round($montant_ht * 0.011, 2);
+          $base = $montant_ht + $delta;
+          if ($node->hasField('field_cotisation_urssaf')) {
+            $node->set('field_cotisation_urssaf', $delta);
+          }
+        }
+        else {
+          $base = $montant_ht;
+          if ($node->hasField('field_cotisation_urssaf')) {
+            $node->set('field_cotisation_urssaf', NULL);
+          }
+        }
+        $node->set('field_montant_ttc', round($base * (1 + $tva / 100), 2));
+      }
     }
   }
 
@@ -377,6 +482,21 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
   }
 
   $ecart = round($montant_ht - $somme, 2);
+
+  // field_ecart mirrors this sum -- kept in sync unconditionally,
+  // regardless of skip_validation (see figli_compta_ledger_update_8009()'s
+  // docblock): unlike Montant TTC, there's no historical value to protect
+  // here, the field's whole purpose is to reflect the *current*
+  // répartition state, not a preserved snapshot -- and it's what /lignes'
+  // "Écarts uniquement" filter will eventually filter on server-side.
+  if ($node->hasField('field_ecart')) {
+    $node->set('field_ecart', $ecart);
+  }
+
+  if ($skip_validation) {
+    return;
+  }
+
   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.",
@@ -393,17 +513,25 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
 function figli_compta_ledger_theme($existing, $type, $theme, $path) {
   return [
     'figli_compta_home' => [
-      'variables' => ['can_view_history' => FALSE, 'current_route' => NULL],
+      'variables' => ['can_view_history' => FALSE, 'can_import_releve' => FALSE, 'current_route' => NULL],
       'template' => 'figli-compta-home',
     ],
     'figli_compta_dashboard' => [
       'variables' => ['current_route' => NULL],
       'template' => 'figli-compta-dashboard',
     ],
+    'figli_compta_dashboard_repartition' => [
+      'variables' => ['current_route' => NULL],
+      'template' => 'figli-compta-dashboard-repartition',
+    ],
     'figli_compta_dashboard_compte' => [
       'variables' => ['current_route' => NULL],
       'template' => 'figli-compta-dashboard-compte',
     ],
+    'figli_compta_releve_import_result' => [
+      'variables' => ['summary' => [], 'lignes_url' => NULL, 'import_url' => NULL],
+      'template' => 'figli-compta-releve-import-result',
+    ],
   ];
 }
 
@@ -422,14 +550,36 @@ function figli_compta_ledger_page_attachments(array &$attachments) {
   $front_end_routes = [
     'figli_compta_ledger.home',
     'figli_compta_ledger.dashboard',
+    'figli_compta_ledger.dashboard_repartition',
+    'figli_compta_ledger.dashboard_compte',
     'figli_compta_ledger.history',
     'figli_compta_ledger.link_entree',
+    'figli_compta_ledger.releve_import_form',
+    'figli_compta_ledger.releve_import_result',
   ];
   if (in_array(\Drupal::routeMatch()->getRouteName(), $front_end_routes, TRUE)) {
     $attachments['#attached']['library'][] = 'figli_compta_ledger/hide_admin_chrome';
   }
 }
 
+/**
+ * Implements hook_gin_ignore_sticky_form_actions().
+ *
+ * Gin's sticky action buttons (forced on whenever the core Navigation
+ * module is active, as here) relocate a form's primary submit into the
+ * Gin chrome's sticky action bar -- the very chrome this module's
+ * front-end routes deliberately hide ($front_end_routes in
+ * figli_compta_ledger_page_attachments()). Without this opt-out, the
+ * full-page import form ends up with no visible button at all: Gin's
+ * after-build moves "Importer le relevé" into the hidden bar, leaving
+ * only managed_file's own inline "Remove" button. The other forms of
+ * this module don't need it -- node forms and LinkEntreeForm are opened
+ * in modals, which Gin skips by itself (isModalOrOffcanvas()).
+ */
+function figli_compta_ledger_gin_ignore_sticky_form_actions(): array {
+  return ['figli_compta_ledger_releve_upload_form'];
+}
+
 /**
  * Implements hook_help().
  */

web/modules/custom/figli_compta_ledger/figli_compta_ledger.permissions.yml

@@ -0,0 +1,9 @@
+access figli ledger:
+  title: 'Accéder au grand livre'
+  description: 'Consulte les lignes comptables, les tableaux de bord et toutes les API du module (données financières de la SAS).'
+  restrict access: true
+
+import ligne_comptable releve:
+  title: 'Importer un relevé bancaire'
+  description: 'Téléverse un export CSV bancaire et crée des lignes comptables brouillon à trier (crée du contenu).'
+  restrict access: true

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

@@ -4,7 +4,7 @@ figli_compta_ledger.home:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::home'
     _title: 'Grand livre - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.dashboard:
   path: '/dashboard'
@@ -12,7 +12,15 @@ figli_compta_ledger.dashboard:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::view'
     _title: 'Tableau de bord - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
+
+figli_compta_ledger.dashboard_repartition:
+  path: '/dashboard/repartition'
+  defaults:
+    _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::repartitionView'
+    _title: 'Répartition / Soldes - SAS Figures Libres'
+  requirements:
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.dashboard_compte:
   path: '/dashboard/compte'
@@ -20,7 +28,7 @@ figli_compta_ledger.dashboard_compte:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::compteView'
     _title: 'Tableau de bord par compte - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.history:
   path: '/lignes/historique'
@@ -42,44 +50,44 @@ figli_compta_ledger.link_entree:
       node:
         type: entity:node
 
-figli_compta_ledger.api_totaux_annee:
-  path: '/lignes/api/totaux'
-  defaults:
-    _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::totauxAnnee'
-  requirements:
-    _permission: 'access content'
-
 figli_compta_ledger.api_annees:
   path: '/lignes/api/annees'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::annees'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.api_reconciliation_ouverture:
   path: '/lignes/api/reconciliation-ouverture'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::reconciliationOuverture'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.api_groupe_entree:
   path: '/lignes/api/groupe/{node}'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::groupeEntree'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
   options:
     parameters:
       node:
         type: entity:node
 
+figli_compta_ledger.api_lignes:
+  path: '/lignes/api/lignes'
+  defaults:
+    _controller: '\Drupal\figli_compta_ledger\Controller\LedgerRowsController::index'
+  requirements:
+    _permission: 'access figli ledger'
+
 figli_compta_ledger.api_dashboard_stats:
   path: '/dashboard/api/stats'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardStatsController::stats'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.update_type:
   path: '/lignes/{node}/type'
@@ -104,3 +112,19 @@ figli_compta_ledger.update_field:
     parameters:
       node:
         type: entity:node
+
+figli_compta_ledger.releve_import_form:
+  path: '/lignes/importer-releve'
+  defaults:
+    _form: '\Drupal\figli_compta_ledger\Form\ReleveUploadForm'
+    _title: 'Importer un relevé bancaire'
+  requirements:
+    _permission: 'import ligne_comptable releve'
+
+figli_compta_ledger.releve_import_result:
+  path: '/lignes/importer-releve/resultat'
+  defaults:
+    _controller: '\Drupal\figli_compta_ledger\Controller\ReleveImportResultController::result'
+    _title: "Résultat de l'import du relevé"
+  requirements:
+    _permission: 'import ligne_comptable releve'

web/modules/custom/figli_compta_ledger/figli_compta_ledger.services.yml

@@ -3,3 +3,12 @@ services:
     class: Drupal\figli_compta_ledger\EventSubscriber\RouteSubscriber
     tags:
       - { name: event_subscriber }
+
+  # Request-scoped répartition-check opt-out (see the class docblock: unlike
+  # the historical state key, a skip held here is invisible to concurrent
+  # requests -- audited in AUDIT-2026-09-09.md §2.2).
+  figli_compta_ledger.skip_validation_context:
+    class: Drupal\figli_compta_ledger\SkipValidationContext
+
+  figli_compta_ledger.client_matcher:
+    class: Drupal\figli_compta_ledger\Import\ClientMatcher

web/modules/custom/figli_compta_ledger/js/admin-chrome.js

@@ -39,7 +39,32 @@
     root.querySelectorAll('.messages-list__item').forEach(handleMessage);
   }
 
+  /**
+   * Lifts the [data-drupal-messages] region to a direct <body> child.
+   *
+   * Gin renders it deep inside its layout (main.page-content > region
+   * highlighted), where ancestor stacking contexts neutralize the
+   * region's position:fixed + high z-index (admin-chrome.css): the whole
+   * subtree then stacks below the jQuery UI modal overlay -- a direct
+   * <body> child -- which is why messages inserted while a modal is open
+   * (MessageCommand-driven, e.g. the répartition-sum error on the
+   * ligne_comptable modal form) rendered unreadably *under* the overlay.
+   * As a <body> child, the region's z-index competes directly with the
+   * overlay/dialog and wins. Core itself puts the fallback wrapper at
+   * body level (Drupal.Message.defaultWrapper(), misc/message.js), so
+   * this is also where messages already land on a page without the
+   * region; MessageCommand re-queries the region at response time, so
+   * moving it after page load breaks no insertion path.
+   */
+  function liftMessages() {
+    var region = document.querySelector('[data-drupal-messages]');
+    if (region && region.parentElement !== document.body) {
+      document.body.appendChild(region);
+    }
+  }
+
   function init() {
+    liftMessages();
     scan(document);
     new MutationObserver(function (mutations) {
       mutations.forEach(function (mutation) {
@@ -48,6 +73,16 @@
           if (node.classList && node.classList.contains('messages-list__item')) {
             handleMessage(node);
           }
+          // A modal (or a re-rendered messages region) entering the DOM:
+          // re-check the lift right when it matters -- the region must
+          // already be body-level when the dialog's overlay and any
+          // MessageCommand insertions show up. matches() first because
+          // querySelector() never matches the node itself. liftMessages()
+          // is idempotent, so over-triggering is harmless.
+          if (node.matches('.ui-dialog, [data-drupal-messages]')
+            || node.querySelector('.ui-dialog, [data-drupal-messages]')) {
+            liftMessages();
+          }
           if (node.querySelectorAll) {
             scan(node);
           }

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

@@ -0,0 +1,163 @@
+/**
+ * @file
+ * "Répartition / Soldes": solde par compte (all-time bar chart + one
+ * year-by-year trend per compte), split out of the general /dashboard so
+ * that page stays focused on activity/CA/type/client breakdowns. Same
+ * /dashboard/api/stats endpoint as dashboard.js/dashboard-compte.js
+ * (DashboardStatsController -- plain SQL GROUP BY, not Entity API), no
+ * new backend needed -- solde_par_compte/solde_par_compte_par_annee were
+ * already in that response, just unused on this page until now.
+ *
+ * HBarChart/MiniTrend are duplicated from dashboard.js rather than
+ * shared, same established convention as dashboard-compte.js's own
+ * copies (see dashboard.css's comment on the Signalement filter rules).
+ * Root element id is deliberately the same #figli-dashboard-app as the
+ * other two dashboard pages (not a unique id) -- dashboard.css scopes
+ * its CSS custom properties (--figli-bg, dark-mode overrides, etc.) to
+ * that selector, and reusing it is how all three dashboard pages pick
+ * those up without a separate stylesheet.
+ */
+(function (Drupal, Vue) {
+  'use strict';
+
+  const EUR_ROUND = new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR', maximumFractionDigits: 0 });
+
+  async function fetchStats() {
+    const res = await fetch('/dashboard/api/stats', { headers: { Accept: 'application/json' } });
+    if (!res.ok) throw new Error('/dashboard/api/stats a répondu ' + res.status);
+    return res.json();
+  }
+
+  // Horizontal bar chart -- same shape as dashboard.js's own copy,
+  // including the zero-centered "diverging" layout for negative values
+  // (a compte's solde can be a débit).
+  const HBarChart = {
+    props: {
+      items: { type: Array, required: true },
+      formatValue: { type: Function, required: true },
+      colorFor: { type: Function, default: null },
+    },
+    computed: {
+      hasNegative() {
+        return this.items.some((i) => i.value < 0);
+      },
+      maxAbs() {
+        return Math.max(1, ...this.items.map((i) => Math.abs(i.value)));
+      },
+    },
+    methods: {
+      fillStyle(item) {
+        const pct = (Math.abs(item.value) / this.maxAbs) * 100;
+        if (this.hasNegative) {
+          return item.value >= 0
+            ? { left: '50%', width: pct / 2 + '%' }
+            : { right: '50%', width: pct / 2 + '%' };
+        }
+        return { left: 0, width: pct + '%' };
+      },
+      fillColor(item) {
+        if (this.colorFor) return this.colorFor(item);
+        return item.value < 0 ? 'var(--figli-error)' : 'var(--figli-positive)';
+      },
+    },
+    template:
+      '<div class="figli-hbar-chart">' +
+      '<div class="figli-hbar-row" v-for="item in items" :key="item.label">' +
+      '<div class="figli-hbar-label" :title="item.label">{{ item.label }}</div>' +
+      '<div class="figli-hbar-track" :class="{\'is-diverging\': hasNegative}">' +
+      '<div class="figli-hbar-zero" v-if="hasNegative"></div>' +
+      '<div class="figli-hbar-fill" :style="[fillStyle(item), {background: fillColor(item)}]"></div>' +
+      '</div>' +
+      '<div class="figli-hbar-value">{{ formatValue(item.value) }}</div>' +
+      '</div>' +
+      '</div>',
+  };
+
+  // Small multiples: one compact zero-centered bar-per-year trend per
+  // compte, instead of a single 8-series line chart -- same reasoning
+  // and same markup as dashboard.js's own copy.
+  const MiniTrend = {
+    props: {
+      annees: { type: Array, required: true },
+      values: { type: Array, required: true },
+      formatValue: { type: Function, required: true },
+    },
+    computed: {
+      maxAbs() {
+        return Math.max(1, ...this.values.filter((v) => v !== null).map((v) => Math.abs(v)));
+      },
+    },
+    methods: {
+      barHeight(v) {
+        if (v === null) return '0%';
+        return Math.max(3, (Math.abs(v) / this.maxAbs) * 100) + '%';
+      },
+    },
+    template:
+      '<div class="figli-mini-trend">' +
+      '<div class="figli-mini-bar-col" v-for="(v, i) in values" :key="annees[i]" :title="annees[i] + \' : \' + (v === null ? \'—\' : formatValue(v))">' +
+      '<div class="figli-mini-bar-track">' +
+      '<div class="figli-mini-bar-fill" :class="v !== null && v < 0 ? \'is-negative\' : \'is-positive\'" :style="{height: barHeight(v)}"></div>' +
+      '</div>' +
+      '<div class="figli-mini-bar-label">{{ annees[i].slice(2) }}</div>' +
+      '</div>' +
+      '</div>',
+  };
+
+  const App = {
+    components: { HBarChart, MiniTrend },
+    data() {
+      return { loading: true, error: null, stats: null };
+    },
+    computed: {
+      soldeParCompteItems() {
+        if (!this.stats) return [];
+        return Object.entries(this.stats.solde_par_compte)
+          .map(([label, value]) => ({ label, value }))
+          .sort((a, b) => b.value - a.value);
+      },
+      // Comptes ordered by all-time solde (richest first) -- same order
+      // as soldeParCompteItems, so the trend grid below reads as a
+      // continuation of the bar chart above it rather than an unrelated
+      // shuffle.
+      comptesOrdonnes() {
+        return this.soldeParCompteItems.map((i) => i.label);
+      },
+    },
+    methods: {
+      formatEurRound(v) {
+        return EUR_ROUND.format(v);
+      },
+      trendValues(compte) {
+        return this.stats.annees.map((y) => {
+          const parAnnee = this.stats.solde_par_compte_par_annee[y];
+          return parAnnee && parAnnee[compte] !== undefined ? parAnnee[compte] : null;
+        });
+      },
+      async load() {
+        this.loading = true;
+        this.error = null;
+        try {
+          this.stats = await fetchStats();
+        } catch (err) {
+          this.error = err.message;
+        } finally {
+          this.loading = false;
+        }
+      },
+    },
+    mounted() {
+      this.load();
+    },
+  };
+
+  Drupal.behaviors.figliComptaDashboardRepartition = {
+    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);
+      }
+    },
+  };
+})(Drupal, Vue);

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

@@ -1,11 +1,12 @@
 /**
  * @file
- * Dashboard: charts and aggregate totals (solde par compte, chiffre
+ * Dashboard: charts and aggregate totals (chiffre d'affaires par année,
- * d'affaires par année, répartition par type, top clients), computed
+ * répartition par type, top clients), computed server-side
- * server-side (DashboardStatsController -- plain SQL GROUP BY, not Entity
+ * (DashboardStatsController -- plain SQL GROUP BY, not Entity API) and
- * API) and rendered here as small dependency-free div/CSS bar charts. No
+ * rendered here as small dependency-free div/CSS bar charts. No charting
- * charting library: this project vendors its own JS (see js/vendor/), and
+ * library: this project vendors its own JS (see js/vendor/), and a
- * a handful of bar/line charts don't warrant pulling one in.
+ * handful of bar/line charts don't warrant pulling one in. Solde par
+ * compte lives on its own page (js/dashboard-repartition.js).
  */
 (function (Drupal, Vue) {
   'use strict';
@@ -54,6 +55,12 @@
       items: { type: Array, required: true },
       formatValue: { type: Function, required: true },
       colorFor: { type: Function, default: null },
+      // Narrower label/value columns, smaller text -- for the per-année
+      // small-multiples grids, where a full-width chart wouldn't fit in
+      // a grid card. Same prop as dashboard-compte.js's own HBarChart
+      // copy (this project duplicates the component rather than sharing
+      // it between dashboard.js/dashboard-compte.js, see dashboard.css).
+      compact: { type: Boolean, default: false },
     },
     computed: {
       hasNegative() {
@@ -79,7 +86,7 @@
       },
     },
     template:
-      '<div class="figli-hbar-chart">' +
+      '<div class="figli-hbar-chart" :class="{\'is-compact\': compact}">' +
       '<div class="figli-hbar-row" v-for="item in items" :key="item.label">' +
       '<div class="figli-hbar-label" :title="item.label">{{ item.label }}</div>' +
       '<div class="figli-hbar-track" :class="{\'is-diverging\': hasNegative}">' +
@@ -119,41 +126,8 @@
       '</div>',
   };
 
-  // Small multiples: one compact zero-centered bar-per-year trend per
-  // compte, instead of a single 8-series line chart -- eight overlapping
-  // lines sharing one small area is hard to read; eight small independent
-  // trends, each answering "is this person's balance growing or
-  // shrinking", is not.
-  const MiniTrend = {
-    props: {
-      annees: { type: Array, required: true },
-      values: { type: Array, required: true },
-      formatValue: { type: Function, required: true },
-    },
-    computed: {
-      maxAbs() {
-        return Math.max(1, ...this.values.filter((v) => v !== null).map((v) => Math.abs(v)));
-      },
-    },
-    methods: {
-      barHeight(v) {
-        if (v === null) return '0%';
-        return Math.max(3, (Math.abs(v) / this.maxAbs) * 100) + '%';
-      },
-    },
-    template:
-      '<div class="figli-mini-trend">' +
-      '<div class="figli-mini-bar-col" v-for="(v, i) in values" :key="annees[i]" :title="annees[i] + \' : \' + (v === null ? \'—\' : formatValue(v))">' +
-      '<div class="figli-mini-bar-track">' +
-      '<div class="figli-mini-bar-fill" :class="v !== null && v < 0 ? \'is-negative\' : \'is-positive\'" :style="{height: barHeight(v)}"></div>' +
-      '</div>' +
-      '<div class="figli-mini-bar-label">{{ annees[i].slice(2) }}</div>' +
-      '</div>' +
-      '</div>',
-  };
-
   const App = {
-    components: { HBarChart, ColumnChart: VBarChart, MiniTrend },
+    components: { HBarChart, ColumnChart: VBarChart },
     data() {
       return { loading: true, error: null, stats: null };
     },
@@ -162,12 +136,6 @@
         if (!this.stats) return [];
         return this.stats.annees.map((y) => ({ label: y, value: this.stats.ca_par_annee[y] || 0 }));
       },
-      soldeParCompteItems() {
-        if (!this.stats) return [];
-        return Object.entries(this.stats.solde_par_compte)
-          .map(([label, value]) => ({ label, value }))
-          .sort((a, b) => b.value - a.value);
-      },
       typeItems() {
         if (!this.stats) return [];
         return Object.entries(this.stats.total_par_type)
@@ -178,12 +146,105 @@
         if (!this.stats) return [];
         return this.stats.top_clients.map((c) => ({ label: c.client, value: c.ca }));
       },
-      // Comptes ordered by all-time solde (richest first) -- same order
+      // Small multiples, one per year -- same source as typeItems() above
-      // as soldeParCompteItems, so the trend grid below reads as a
+      // (total_par_type_par_annee is the same node-level SQL query, just
-      // continuation of the bar chart above it rather than an unrelated
+      // also grouped by année, no extra request). Mirrors
-      // shuffle.
+      // dashboard-compte.js's typeItemsParAnnee, but that one filters a
-      comptesOrdonnes() {
+      // full row list client-side (it has one, scoped to a single
-        return this.soldeParCompteItems.map((i) => i.label);
+      // compte); this page never fetches full rows (see this file's
+      // docblock), so the per-année breakdown has to already be
+      // pre-aggregated server-side.
+      typeItemsParAnnee() {
+        if (!this.stats) return [];
+        return this.stats.annees.map((annee) => {
+          const parType = this.stats.total_par_type_par_annee[annee] || {};
+          const items = Object.entries(parType)
+            .map(([type, value]) => ({ label: TYPE_LABELS[type] || type, value, type }))
+            .sort((a, b) => b.value - a.value);
+          return { annee, items };
+        }).filter((y) => y.items.length);
+      },
+      // Same idea for topClientsItems() -- top_clients_par_annee is
+      // already capped to 8 per year server-side (see
+      // DashboardStatsController::stats()), same reasoning as
+      // dashboard-compte.js capping its own per-année version to 5.
+      topClientsParAnnee() {
+        if (!this.stats) return [];
+        return this.stats.annees.map((annee) => {
+          const items = (this.stats.top_clients_par_annee[annee] || [])
+            .map((c) => ({ label: c.client, value: c.ca }));
+          return { annee, items };
+        }).filter((y) => y.items.length);
+      },
+      // Charges structurelles by client (i.e. by vendor: loyer,
+      // assurance, hébergement, URSSAF...) -- sorted by value descending
+      // server-side already (no alphabetical option asked for here,
+      // unlike the versements-par-compte chart), no top-N cap needed
+      // (see DashboardStatsController::stats()'s own comment -- only a
+      // handful of distinct vendors ever show up on a "charge" line).
+      // `type: 'charge'` on every item is just so colorFor="typeColor"
+      // (same method the type-breakdown chart uses) paints every bar the
+      // same "charge" grey -- every row here is that type by definition.
+      chargeParClientItems() {
+        if (!this.stats) return [];
+        return this.stats.charge_par_client.map((c) => ({ label: c.client, value: c.total, type: 'charge' }));
+      },
+      chargeParClientParAnnee() {
+        if (!this.stats) return [];
+        return this.stats.annees.map((annee) => {
+          const items = (this.stats.charge_par_client_par_annee[annee] || [])
+            .map((c) => ({ label: c.client, value: c.total, type: 'charge' }));
+          return { annee, items };
+        }).filter((y) => y.items.length);
+      },
+      // total_par_type_par_compte is already in the stats response --
+      // it's the same répartition-level query /dashboard/compte uses for
+      // its own (single-compte) type breakdown, just never sliced down
+      // to one type across every compte before now. No new backend
+      // field needed, just pull out the "versement" entry per compte.
+      // Salaire/stage and sous-traitant are the two other ways money
+      // leaves the collective toward a person/entity outside the 6
+      // comptes associés -- added as two extra rows (not split per
+      // compte, there's only one meaningful total each) so the chart
+      // reads as "who/what actually got paid", not just the 6 associés.
+      // Sourced from total_par_type (all-time)/total_par_type_par_annee,
+      // same fields typeItems()/typeItemsParAnnee() above already use.
+      // `type` on every item is what colorFor="typeColor" keys off of
+      // (same typeColor() method typeItems() already feeds) -- the 6
+      // compte rows are coloured as "versement" (they're that same
+      // money, just broken down by recipient instead of summed), and
+      // the two extra rows keep their own type colour.
+      versementsParCompteItems() {
+        if (!this.stats) return [];
+        // Alphabetical among the 6 comptes, but Salaire/stage and
+        // Sous-traitant always pushed on afterward -- they're not
+        // comptes, so they stay out of that ordering and just close out
+        // the list, in that fixed order.
+        const items = Object.entries(this.stats.total_par_type_par_compte)
+          .filter(([, parType]) => parType.versement !== undefined)
+          .map(([compte, parType]) => ({ label: compte, value: parType.versement, type: 'versement' }))
+          .sort((a, b) => a.label.localeCompare(b.label, 'fr'));
+        const parType = this.stats.total_par_type || {};
+        if (parType.salaire_stage) items.push({ label: TYPE_LABELS.salaire_stage, value: parType.salaire_stage, type: 'salaire_stage' });
+        if (parType.sous_traitant) items.push({ label: TYPE_LABELS.sous_traitant, value: parType.sous_traitant, type: 'sous_traitant' });
+        return items;
+      },
+      // Small multiples, one per year -- same source as typeItemsParAnnee
+      // above (total_par_type_par_compte_par_annee, already there for
+      // /dashboard/compte's own per-année breakdown).
+      versementsParCompteParAnnee() {
+        if (!this.stats) return [];
+        return this.stats.annees.map((annee) => {
+          const parCompte = this.stats.total_par_type_par_compte_par_annee[annee] || {};
+          const items = Object.entries(parCompte)
+            .filter(([, parType]) => parType.versement !== undefined)
+            .map(([compte, parType]) => ({ label: compte, value: parType.versement, type: 'versement' }))
+            .sort((a, b) => a.label.localeCompare(b.label, 'fr'));
+          const parType = this.stats.total_par_type_par_annee[annee] || {};
+          if (parType.salaire_stage) items.push({ label: TYPE_LABELS.salaire_stage, value: parType.salaire_stage, type: 'salaire_stage' });
+          if (parType.sous_traitant) items.push({ label: TYPE_LABELS.sous_traitant, value: parType.sous_traitant, type: 'sous_traitant' });
+          return { annee, items };
+        }).filter((y) => y.items.length);
       },
       totalCA() {
         if (!this.stats) return 0;
@@ -206,15 +267,17 @@
       formatEurRound(v) {
         return EUR_ROUND.format(v);
       },
-      trendValues(compte) {
-        return this.stats.annees.map((y) => {
-          const parAnnee = this.stats.solde_par_compte_par_annee[y];
-          return parAnnee && parAnnee[compte] !== undefined ? parAnnee[compte] : null;
-        });
-      },
       typeColor(item) {
         return TYPE_COLORS[item.type] || '#6b7280';
       },
+      // Sum of an hbar chart's own items -- for the "Total" line under
+      // Charges structurelles par client (main chart and each per-année
+      // card): those items are already whatever's actually plotted, so
+      // summing them directly (rather than a separate stats field) keeps
+      // the total consistent with the bars above it by construction.
+      sumItems(items) {
+        return items.reduce((sum, i) => sum + i.value, 0);
+      },
       async load() {
         this.loading = true;
         this.error = null;

web/modules/custom/figli_compta_ledger/js/home.js

@@ -2,26 +2,46 @@
  * @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 renders a spreadsheet-like table of every ligne comptable,
+ * a spreadsheet-like table of every ligne comptable, with filters,
- * with filters, month/year grouping, and per-row écart (répartition sum vs
+ * month/year grouping, and per-row écart (répartition sum vs montant HT)
- * montant HT) highlighting -- inconsistencies are shown, not hidden.
+ * highlighting -- inconsistencies are shown, not hidden.
  *
  * Sliding window: with 5+ years of migrated history (~1500+ lines), loading
  * everything up front took ~40s and made the tab briefly unresponsive.
  * Instead of one big fetch, `rows` only ever holds a date-range window
  * (initially the ~18 months around today), extended by ~6 months whenever
- * the user scrolls near the top or bottom edge (IntersectionObserver on two
+ * the user scrolls near the top or bottom edge, and trimmed from the far
- * sentinel rows), and trimmed from the far end once the window exceeds
+ * end once the window exceeds MAX_LOADED_MONTHS so it stays a genuine
- * MAX_LOADED_MONTHS so it stays a genuine sliding buffer, not an
+ * sliding buffer, not an ever-growing list. The "Année" filter and the
- * ever-growing list. The "Année" filter and the totals footer can't be
+ * totals footer can't be computed from a partial window, so they're backed
- * computed from a partial window, so they're backed by their own small
+ * by their own small server endpoints (LedgerStatsController) instead.
- * server endpoints (LedgerStatsController) instead.
+ *
+ * Filtering: every toolbar filter (compte, client, type, signalement,
+ * écarts, recherche libre) is applied server-side, folded straight into
+ * whatever request populates the window -- see LedgerRowsController and
+ * fetchFilteredLignes() below. `rows` therefore only ever holds rows that
+ * both fall in the loaded date range AND match the active filters; there's
+ * no separate "load everything, filter client-side" pass. JSON:API is
+ * still used for a few things the filtered endpoint doesn't cover: the
+ * entrée/sortie group drill-down (fetchLignesByNids()) and live-update
+ * polling (fetchChangedSince()), both keyed on specific node ids or
+ * "anything that changed" rather than a date range + filter set.
  */
 (function (Drupal, Vue, jQuery) {
   'use strict';
 
   const API_BASE = '/jsonapi/node/ligne_comptable';
   const EUR = new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' });
+  // Not style: 'percent' -- that expects a fraction (0.10) and field_tva
+  // stores a plain rate (10), which style: 'percent' would otherwise
+  // silently read as 1000%.
+  const PCT = new Intl.NumberFormat('fr-FR', { minimumFractionDigits: 0, maximumFractionDigits: 2 });
+  // Mirrors the $taux_officiels select in figli_compta_ledger_form_alter()
+  // and the $official list in figli_compta_ledger_update_8007()/_8008() --
+  // same 0.05-point tolerance as those migration scripts, for the same
+  // "rounding through 2-decimal HT/TTC storage" reason.
+  const OFFICIAL_TVA_RATES = [0, 2.1, 5.5, 10, 20];
+  const OFFICIAL_TVA_EPSILON = 0.05;
   const MONTHS = ['Janvier', 'Février', 'Mars', 'Avril', 'Mai', 'Juin', 'Juillet', 'Août', 'Septembre', 'Octobre', 'Novembre', 'Décembre'];
   const TYPE_LABELS = {
     entree: 'Entrée client',
@@ -50,8 +70,7 @@
   // per year can search almost forever without ever surfacing more of
   // them. Comfortably wider than the whole migrated dataset (2021-today)
   // so a filter effectively gets the entire history to search, still
-  // bounded (not literally unbounded memory) -- and DOM rendering cost
+  // bounded (not literally unbounded memory).
-  // stays proportional to filteredRows, not this raw fetched count.
   const MAX_LOADED_MONTHS_FILTERED = 96;
   // Hard cap on ensureScrollable()'s recursion (see below) -- comfortably
   // more than enough rounds to walk the entire MIN_LOADABLE_DATE..
@@ -92,20 +111,39 @@
     return (db.getFullYear() - da.getFullYear()) * 12 + (db.getMonth() - da.getMonth());
   }
 
-  // Builds the JSON:API URL for a half-open date range [start, end).
+  // Builds the query string for LedgerRowsController::index() (GET
-  function rangeUrl(start, end) {
+  // /lignes/api/lignes) -- the server-side-filtered replacement for
-    const filter =
+  // "fetch a JSON:API date range, then filter client-side": every
-      'filter[dateRange][group][conjunction]=AND' +
+  // toolbar filter is folded straight into the same request that loads
-      '&filter[gte][condition][path]=field_date_ligne' +
+  // the window, so `rows` only ever holds what's actually meant to be
-      '&filter[gte][condition][operator]=%3E%3D' +
+  // visible right now, pre-shaped exactly like buildRows() below would
-      '&filter[gte][condition][value]=' + start +
+  // have produced from JSON:API (no separate row-building step needed
-      '&filter[gte][condition][memberOf]=dateRange' +
+  // for this path). rangeOrAnnee is either {start, end} (the normal
-      '&filter[lt][condition][path]=field_date_ligne' +
+  // sliding window, and jumpToYear()) or {annee} (filterYear's
-      '&filter[lt][condition][operator]=%3C' +
+  // enterYearMode) -- the controller accepts either.
-      '&filter[lt][condition][value]=' + end +
+  function filteredLignesUrl(rangeOrAnnee, filters) {
-      '&filter[lt][condition][memberOf]=dateRange';
+    const params = new URLSearchParams();
-    return API_BASE + '?include=field_repartition,field_repartition.field_compte,field_client,field_entree_liee,field_flag'
+    if (rangeOrAnnee.annee) {
-      + '&page[limit]=50&sort=field_date_ligne,drupal_internal__nid&' + filter;
+      params.set('annee', rangeOrAnnee.annee);
+    } else {
+      params.set('start', rangeOrAnnee.start);
+      params.set('end', rangeOrAnnee.end);
+    }
+    if (filters.compte.length) params.set('compte', filters.compte.join(','));
+    if (filters.client) params.set('client', filters.client);
+    if (filters.type.length) params.set('type', filters.type.join(','));
+    if (filters.flag.length) params.set('flag', filters.flag.join(','));
+    if (filters.q) params.set('q', filters.q);
+    if (filters.ecarts) params.set('ecarts', '1');
+    if (filters.signale) params.set('signale', '1');
+    return '/lignes/api/lignes?' + params.toString();
+  }
+
+  async function fetchFilteredLignes(rangeOrAnnee, filters) {
+    const res = await fetch(filteredLignesUrl(rangeOrAnnee, filters), { headers: { Accept: 'application/json' } });
+    const json = await res.json().catch(() => ({}));
+    if (!res.ok) throw new Error(json.error || ('/lignes/api/lignes a répondu ' + res.status));
+    return json.rows;
   }
 
   async function fetchLignes(url) {
@@ -267,10 +305,44 @@
     return json;
   }
 
-  async function fetchYearTotals(annee) {
+  // Sums the same fields LedgerRowsController::index() rows carry into
-    const res = await fetch('/lignes/api/totaux?annee=' + encodeURIComponent(annee), { headers: { Accept: 'application/json' } });
+  // the {montant_ht, cotisation, montant_ttc, ecart, par_compte} shape
-    if (!res.ok) throw new Error('/lignes/api/totaux a répondu ' + res.status);
+  // the footer template expects.
-    return res.json();
+  function aggregateTotals(rows) {
+    let montantHt = 0;
+    let cotisation = 0;
+    let montantTtc = 0;
+    let ecart = 0;
+    const parCompte = {};
+    for (const r of rows) {
+      montantHt += r.montant_ht || 0;
+      cotisation += r.cotisation || 0;
+      montantTtc += r.montant_ttc || 0;
+      ecart += r.ecart || 0;
+      for (const [c, v] of Object.entries(r.parCompte)) {
+        parCompte[c] = (parCompte[c] || 0) + v;
+      }
+    }
+    const round = (v) => Math.round(v * 100) / 100;
+    return {
+      montant_ht: round(montantHt),
+      cotisation: round(cotisation),
+      montant_ttc: round(montantTtc),
+      ecart: round(ecart),
+      par_compte: Object.fromEntries(Object.entries(parCompte).map(([c, v]) => [c, round(v)])),
+    };
+  }
+
+  // Per-année footer totals, filtered the same way the table itself is --
+  // fetches every row for the year via the same server-side-filtered
+  // endpoint the table window uses (fetchFilteredLignes), then sums them
+  // client-side. Replaces the old /lignes/api/totaux (LedgerStatsController::
+  // totauxAnnee(), always unfiltered) now that the footer needs to
+  // reflect whatever's actually on screen, not the whole year regardless
+  // of the active filters.
+  async function fetchYearTotals(annee, filters) {
+    const rows = await fetchFilteredLignes({ annee }, filters);
+    return Object.assign({ annee }, aggregateTotals(rows));
   }
 
   // URL hash (#compte=Maud,Bachir&type=versement,achat&annee=2023&ecarts=1&aller=2024)
@@ -291,6 +363,7 @@
       filterType: params.get('type') ? params.get('type').split(',') : [],
       filterFlag: params.get('tag') ? params.get('tag').split(',') : [],
       filterYear: params.get('annee') || '',
+      filterQ: params.get('q') || '',
       onlyErrors: params.get('ecarts') === '1',
       onlyFlagged: params.get('signale') === '1',
       aller: params.get('aller') || '',
@@ -304,6 +377,7 @@
     if (state.filterType.length) params.set('type', state.filterType.join(','));
     if (state.filterFlag.length) params.set('tag', state.filterFlag.join(','));
     if (state.filterYear) params.set('annee', state.filterYear);
+    if (state.filterQ) params.set('q', state.filterQ);
     if (state.onlyErrors) params.set('ecarts', '1');
     if (state.onlyFlagged) params.set('signale', '1');
     // Redundant/ambiguous alongside an active "Année" filter -- that
@@ -365,11 +439,18 @@
         facture: attrs.field_numero_facture || null,
         libelle: attrs.field_notes || attrs.title,
         montant_ht: montantHt,
+        cotisation: attrs.field_cotisation_urssaf !== null && attrs.field_cotisation_urssaf !== undefined ? parseFloat(attrs.field_cotisation_urssaf) : null,
+        tva: attrs.field_tva !== null && attrs.field_tva !== undefined ? parseFloat(attrs.field_tva) : null,
         montant_ttc: attrs.field_montant_ttc !== null && attrs.field_montant_ttc !== undefined ? parseFloat(attrs.field_montant_ttc) : null,
         parCompte,
         somme,
         ecart,
-        hasError: Math.abs(ecart) > 0.01,
+        // Visible écart = non-zero to the centime (a 0.01 mismatch is
+        // savable -- the blocking threshold stays at 0.01 server-side --
+        // but must still be shown; mirrors LedgerRowsController's
+        // hasError). 0.005 guards against float representation of
+        // stored centimes.
+        hasError: Math.abs(ecart) > 0.005,
         linkable: LINKABLE_TYPES.includes(attrs.field_type_ligne),
         entreeLieeIds: entreeLieeNodes.map((n) => n.id),
         entreeLieeLabels: entreeLieeNodes.map((n) => n.attributes.title || n.id),
@@ -405,6 +486,11 @@
         // means "has any tag at all".
         filterFlag: [],
         filterYear: '',
+        // Free-text match against Libellé/Détail (field_notes, falling
+        // back to the title) -- server-side (see LedgerRowsController),
+        // debounced client-side (see the filterQ watcher) so every
+        // keystroke doesn't fire its own request.
+        filterQ: '',
         jumpYearValue: '',
         // Not a filter itself (jumpYearValue always resets to '' right
         // after firing) -- just remembers the last "Aller à" target so
@@ -592,21 +678,6 @@
         if (!this.filterEntreeGroup) return [];
         return this.allComptes.filter((c) => this.filterEntreeGroup.some((r) => r.parCompte[c] !== undefined));
       },
-      filteredRows() {
-        return this.rows.filter((r) => {
-          // Several selected comptes/types match with OR semantics ("any
-          // of these") -- a line either touches one of the selected
-          // comptes or it doesn't, same idea for type.
-          if (this.filterCompte.length && !this.filterCompte.some((c) => r.parCompte[c] !== undefined)) return false;
-          if (this.filterClient && r.client !== this.filterClient) return false;
-          if (this.filterType.length && !this.filterType.includes(r.type)) return false;
-          if (this.filterFlag.length && !this.filterFlag.some((f) => r.flags.includes(f))) return false;
-          if (this.filterYear && (r.date || '').slice(0, 4) !== this.filterYear) return false;
-          if (this.onlyErrors && !r.hasError) return false;
-          if (this.onlyFlagged && !r.hasFlag) return false;
-          return true;
-        });
-      },
       // Totals for the entrée + linked sorties drill-down modal (see
       // filterEntreeGroup above): the whole point of that view is "does
       // this entrée balance against what was paid out", so its own footer
@@ -637,8 +708,12 @@
           par_compte: Object.fromEntries(Object.entries(parCompte).map(([c, v]) => [c, round(v)])),
         };
       },
+      // `rows` no longer needs a separate client-side filtering pass --
+      // every toolbar filter is already applied server-side by whatever
+      // fetched the current window (see fetchFilteredLignes()), so this
+      // only handles the month/year grouping on top.
       groupedRows() {
-        const list = this.filteredRows;
+        const list = this.rows;
         if (this.groupBy === 'none') return list;
         const groups = new Map();
         for (const r of list) {
@@ -668,6 +743,23 @@
       formatEur(v) {
         return v === null || v === undefined ? '' : EUR.format(v);
       },
+      // Historical lines can carry a backfilled, non-round rate (e.g.
+      // 12.6414 -- see figli_compta_ledger_update_8005()'s docblock for
+      // why); rounded to 2 decimals for display, same as every amount
+      // column here, rather than showing the full stored precision.
+      formatPct(v) {
+        return v === null || v === undefined ? '' : PCT.format(v) + ' %';
+      },
+      // Flags a TVA rate that isn't one of the 5 official French VAT
+      // rates -- either a genuinely blended/multi-rate invoice collapsed
+      // into one ligne_comptable, or a migrated line
+      // figli_compta_ledger_update_8007() left ambiguous rather than
+      // guess (see that function's docblock). Null (no TVA recorded at
+      // all) is never flagged -- nothing to question there.
+      isTvaOfficial(v) {
+        if (v === null || v === undefined) return true;
+        return OFFICIAL_TVA_RATES.some((o) => Math.abs(v - o) < OFFICIAL_TVA_EPSILON);
+      },
       // Écart between this ouverture row's year and the previous year's
       // calculated closing balance -- restricted to whichever compte(s)
       // this specific row's répartition actually touches (ouverture lines
@@ -943,21 +1035,45 @@
       // that fall inside the current window get appended -- that's the
       // one case that *does* need the array reassigned, since there's
       // no existing row object to mutate.
+      //
+      // `rows` is server-filtered (see fetchFilteredLignes()), unlike
+      // before Phase 2 where it held the whole window and a computed
+      // property filtered it for display -- pollForChanges() is
+      // deliberately still unfiltered/global (see its own comment), so a
+      // change reported here might have moved a row *out* of the active
+      // filters (patch would leave a stale non-matching row visible) or
+      // *into* them (a row not previously loaded now qualifies). A row
+      // living in groupExtraRows instead is unaffected by the toolbar
+      // filters at all (that's the drill-down modal's own concern), so
+      // it's always just patched in place.
       mergeChangedRows(changedRows) {
         const isBeingEdited = (id) => this.editingTypeId === id || (this.editingCell && this.editingCell.id === id);
-        const known = new Map([...this.rows, ...this.groupExtraRows].map((r) => [r.id, r]));
+        const rowsById = new Map(this.rows.map((r) => [r.id, r]));
+        const extraById = new Map(this.groupExtraRows.map((r) => [r.id, r]));
         const newOnes = [];
+        const removeIds = new Set();
         for (const fresh of changedRows) {
           if (isBeingEdited(fresh.id)) continue;
-          const existing = known.get(fresh.id);
+          const inExtra = extraById.get(fresh.id);
+          if (inExtra) {
+            Object.assign(inExtra, fresh);
+            continue;
+          }
+          const inWindow = fresh.date >= this.windowStart && fresh.date < this.windowEnd;
+          const matches = inWindow && this.rowMatchesFilters(fresh);
+          const existing = rowsById.get(fresh.id);
           if (existing) {
-            Object.assign(existing, fresh);
+            if (matches) {
-          } else if (fresh.date >= this.windowStart && fresh.date < this.windowEnd) {
+              Object.assign(existing, fresh);
+            } else {
+              removeIds.add(fresh.id);
+            }
+          } else if (matches) {
             newOnes.push(fresh);
           }
         }
-        if (newOnes.length) {
+        if (newOnes.length || removeIds.size) {
-          this.rows = [...this.rows, ...newOnes].sort((a, b) => (a.date || '').localeCompare(b.date || ''));
+          this.rows = [...this.rows.filter((r) => !removeIds.has(r.id)), ...newOnes].sort((a, b) => (a.date || '').localeCompare(b.date || ''));
         }
       },
       startEditType(item) {
@@ -1161,8 +1277,7 @@
           const today = todayStr();
           this.windowStart = addMonths(today, -WINDOW_MONTHS);
           this.windowEnd = addMonths(today, WINDOW_MONTHS);
-          const { data, includedMap } = await fetchLignes(rangeUrl(this.windowStart, this.windowEnd));
+          this.rows = await fetchFilteredLignes({ start: this.windowStart, end: this.windowEnd }, this.currentFilters());
-          this.rows = buildRows(data, includedMap);
         } catch (err) {
           this.error = err.message;
         } finally {
@@ -1171,12 +1286,14 @@
       },
       // Post-edit refresh: re-fetch exactly the currently loaded window
       // (not a fresh "last 18 months" window) so editing an old line
-      // doesn't silently reset how far the user had scrolled back.
+      // doesn't silently reset how far the user had scrolled back. Also
+      // the reload path every toolbar filter change routes through (see
+      // onFilterChanged()) -- with filtering now server-side, changing a
+      // filter has to re-fetch, not just re-scan what's already loaded.
       async reloadWindow() {
         if (!this.windowStart || !this.windowEnd) return;
         try {
-          const { data, includedMap } = await fetchLignes(rangeUrl(this.windowStart, this.windowEnd));
+          this.rows = await fetchFilteredLignes({ start: this.windowStart, end: this.windowEnd }, this.currentFilters());
-          this.rows = buildRows(data, includedMap);
         } catch (err) {
           this.error = err.message;
         }
@@ -1228,8 +1345,7 @@
         try {
           let newStart = addMonths(this.windowStart, -EXTEND_MONTHS);
           if (newStart < MIN_LOADABLE_DATE) newStart = MIN_LOADABLE_DATE;
-          const { data, includedMap } = await fetchLignes(rangeUrl(newStart, this.windowStart));
+          const newRows = await fetchFilteredLignes({ start: newStart, end: this.windowStart }, this.currentFilters());
-          const newRows = buildRows(data, includedMap);
           this.windowStart = newStart;
 
           if (newRows.length) {
@@ -1269,8 +1385,7 @@
         try {
           let newEnd = addMonths(this.windowEnd, EXTEND_MONTHS);
           if (newEnd > MAX_LOADABLE_DATE) newEnd = MAX_LOADABLE_DATE;
-          const { data, includedMap } = await fetchLignes(rangeUrl(this.windowEnd, newEnd));
+          const newRows = await fetchFilteredLignes({ start: this.windowEnd, end: newEnd }, this.currentFilters());
-          const newRows = buildRows(data, includedMap);
           this.windowEnd = newEnd;
 
           if (newRows.length) {
@@ -1330,8 +1445,9 @@
         if ((notScrollable || wrap.scrollTop < threshold) && !this.loadingOlder) this.loadOlder();
         if ((notScrollable || wrap.scrollTop + wrap.clientHeight > wrap.scrollHeight - threshold) && !this.loadingNewer) this.loadNewer();
       },
-      // Whether compte/client/type/écarts thin filteredRows down from
+      // Whether an active filter (server-side now, see
-      // whatever's actually loaded -- loadOlder()/loadNewer() use this to
+      // fetchFilteredLignes()) thins `rows` down to fewer matches than an
+      // unfiltered window would have -- loadOlder()/loadNewer() use this to
       // widen the trim cap (MAX_LOADED_MONTHS_FILTERED instead of
       // MAX_LOADED_MONTHS), since the normal cap actively works against a
       // sparse filter: extending one end and immediately trimming the
@@ -1339,7 +1455,73 @@
       // filter with only a few matches a year could search almost forever
       // without surfacing more of them.
       isFiltering() {
-        return !!(this.filterCompte.length || this.filterClient || this.filterType.length || this.filterFlag.length || this.onlyErrors || this.onlyFlagged);
+        return !!(this.filterCompte.length || this.filterClient || this.filterType.length || this.filterFlag.length || this.filterQ || this.onlyErrors || this.onlyFlagged);
+      },
+      // The non-date part of every toolbar filter, in the shape
+      // fetchFilteredLignes()/filteredLignesUrl() expect -- built fresh
+      // from current state each call rather than kept as its own piece
+      // of reactive state, so there's only one source of truth for what
+      // "the active filters" are.
+      currentFilters() {
+        return {
+          compte: this.filterCompte,
+          client: this.filterClient,
+          type: this.filterType,
+          flag: this.filterFlag,
+          q: this.filterQ,
+          ecarts: this.onlyErrors,
+          signale: this.onlyFlagged,
+        };
+      },
+      // Client-side mirror of the non-date conditions LedgerRowsController
+      // applies server-side -- used only by mergeChangedRows() below, to
+      // decide whether a row a poll just reported on still belongs in
+      // `rows` (which, unlike before Phase 2, only ever holds matches for
+      // the active filters, not the whole window). filterYear/the date
+      // window itself is checked separately by the caller, since
+      // windowStart/windowEnd already cover both the sliding-window and
+      // year-mode cases identically.
+      rowMatchesFilters(row) {
+        if (this.filterCompte.length && !this.filterCompte.some((c) => row.parCompte[c] !== undefined)) return false;
+        if (this.filterClient && row.client !== this.filterClient) return false;
+        if (this.filterType.length && !this.filterType.includes(row.type)) return false;
+        if (this.filterFlag.length && !this.filterFlag.some((f) => row.flags.includes(f))) return false;
+        if (this.filterQ && !(row.libelle || '').toLowerCase().includes(this.filterQ.toLowerCase())) return false;
+        if (this.onlyErrors && !row.hasError) return false;
+        if (this.onlyFlagged && !row.hasFlag) return false;
+        return true;
+      },
+      // Every toolbar filter change routes through here: with filtering
+      // now server-side (see fetchFilteredLignes()), there's no more
+      // "just recompute a client-side view" -- the currently loaded
+      // window has to be re-fetched with the new filter applied. The
+      // reload itself is queued through the same chain as loadOlder()/
+      // loadNewer() (see _queueWindowOp) since several filters can change
+      // in the same tick (e.g. mounted() restoring them all from the URL
+      // hash at once), and interleaving their fetches would race on
+      // `rows` the same way parallel loadOlder()/loadNewer() calls used
+      // to. ensureScrollable() is deliberately chained AFTER that queued
+      // op settles, not passed into it: ensureScrollable() itself calls
+      // loadOlder()/loadNewer(), which each enqueue their own op onto the
+      // very same chain -- queuing it *inside* the op currently occupying
+      // that chain made the chain await its own continuation (the queued
+      // op can't finish until its child call, appended behind it on the
+      // same chain, finishes first) and deadlocked solid the moment a
+      // filter actually left too few rows to fill the viewport, wedging
+      // every future filter change and scroll-triggered load right along
+      // with it.
+      //
+      // loadCurrentYearTotals() is called unconditionally here (not just
+      // left to detectCurrentYear()'s own trigger): that one only
+      // re-fetches when the *visible year* changes, so a filter change
+      // while staying on the same year would otherwise leave the footer
+      // showing stale, pre-filter totals. Independent of the window
+      // reload above (different endpoint call, no shared state), so no
+      // need to chain it through the same queue.
+      onFilterChanged() {
+        this._queueWindowOp(() => this.reloadWindow()).then(() => this.ensureScrollable());
+        this.loadCurrentYearTotals();
+        this.syncHash();
       },
       // Keeps extending the window (both directions) as long as a filter
       // leaves too few matching rows to fill the viewport -- otherwise
@@ -1457,7 +1639,7 @@
         if (!this.currentYear) return;
         this.currentYearLoading = true;
         try {
-          this.currentYearTotals = await fetchYearTotals(this.currentYear);
+          this.currentYearTotals = await fetchYearTotals(this.currentYear, this.currentFilters());
         } catch (err) {
           this.currentYearTotals = null;
         } finally {
@@ -1475,8 +1657,7 @@
         try {
           const start = year + '-01-01';
           const end = (parseInt(year, 10) + 1) + '-01-01';
-          const { data, includedMap } = await fetchLignes(rangeUrl(start, end));
+          this.rows = await fetchFilteredLignes({ annee: year }, this.currentFilters());
-          this.rows = buildRows(data, includedMap);
           this.windowStart = start;
           this.windowEnd = end;
         } catch (err) {
@@ -1528,8 +1709,7 @@
           const yearStart = year + '-01-01';
           this.windowStart = yearStart;
           this.windowEnd = addMonths(yearStart, WINDOW_MONTHS * 2);
-          const { data, includedMap } = await fetchLignes(rangeUrl(this.windowStart, this.windowEnd));
+          this.rows = await fetchFilteredLignes({ start: this.windowStart, end: this.windowEnd }, this.currentFilters());
-          this.rows = buildRows(data, includedMap);
         } catch (err) {
           this.error = err.message;
         } finally {
@@ -1553,6 +1733,7 @@
           filterType: this.filterType,
           filterFlag: this.filterFlag,
           filterYear: this.filterYear,
+          filterQ: this.filterQ,
           onlyErrors: this.onlyErrors,
           onlyFlagged: this.onlyFlagged,
           lastJumpYear: this.lastJumpYear,
@@ -1583,49 +1764,54 @@
         }
         this.syncHash();
       },
-      // Any of these can thin filteredRows enough to remove the
+      // Any of these is now pushed server-side (see LedgerRowsController/
-      // scrollbar the sliding window relies on to keep loading -- see
+      // fetchFilteredLignes()) -- onFilterChanged() re-fetches the
-      // ensureScrollable(). filterYear is handled separately above (it
+      // currently loaded window with the new filter applied, then widens
-      // swaps the whole loading strategy, not just the visible subset).
+      // it if that leaves too few rows to fill the viewport (see
-      // Each also reflects into the URL hash so the filtered view is
+      // ensureScrollable()). filterYear is handled separately above (it
-      // reloadable/shareable -- see syncHash().
+      // swaps the whole loading strategy, not just which filter params
+      // get sent). Each also reflects into the URL hash -- see syncHash().
       filterCompte() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
       },
       filterClient() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
       },
       filterType() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
       },
       filterFlag() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
+      },
+      // Debounced (unlike the other filters above) -- this one changes on
+      // every keystroke, and each change is a network round-trip now,
+      // not a free client-side recompute.
+      filterQ() {
+        clearTimeout(this._filterQDebounce);
+        this._filterQDebounce = setTimeout(() => this.onFilterChanged(), 350);
       },
       onlyErrors() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
       },
       onlyFlagged() {
-        this.ensureScrollable();
+        this.onFilterChanged();
-        this.syncHash();
       },
     },
     async mounted() {
       // Reproduce whatever the URL hash describes -- reload or a shared
-      // link should land on the same filtered view. The four basic
+      // link should land on the same filtered view. The basic filters are
-      // filters just narrow filteredRows, so they're safe to set before
+      // all sent as query params on the very first load() below, so
-      // deciding how to load; filterYear/aller each own their loading
+      // setting them here first (before deciding how to load) means that
-      // path (enterYearMode()/jumpToYear()), so at most one of those
+      // first fetch already reflects the restored view instead of
-      // runs instead of the default load().
+      // loading unfiltered and re-fetching a moment later; filterYear/
+      // aller each own their loading path (enterYearMode()/jumpToYear()),
+      // so at most one of those runs instead of the default load().
       const hashState = readHashState();
       this.filterCompte = hashState.filterCompte;
       this.filterClient = hashState.filterClient;
       this.filterType = hashState.filterType;
       this.filterFlag = hashState.filterFlag;
+      this.filterQ = hashState.filterQ;
       this.onlyErrors = hashState.onlyErrors;
       this.onlyFlagged = hashState.onlyFlagged;
 

web/modules/custom/figli_compta_ledger/js/ledger-form.js

@@ -27,6 +27,9 @@
         var tva = form.querySelector('[name="field_tva[0][value]"]');
         var rate = form.querySelector('[name="field_tva_rate"]');
         var ttc = form.querySelector('[name="field_montant_ttc[0][value]"]');
+        var type = form.querySelector('[name="field_type_ligne"]');
+        var cotisationActive = form.querySelector('[name="field_cotisation_active[value]"]');
+        var cotisationAmount = form.querySelector('[name="field_cotisation_urssaf[0][value]"]');
         if (!tva || !ttc) {
           return;
         }
@@ -42,6 +45,13 @@
           return parseFloat(tva.value);
         }
 
+        // Mirrors figli_compta_ledger_node_presave()'s $cotisation_applies:
+        // only "Entrée client" lines with the checkbox on ever go through
+        // the +1,1% step before TVA.
+        function cotisationApplies() {
+          return !!type && type.value === 'entree' && !!cotisationActive && cotisationActive.checked;
+        }
+
         function recompute() {
           var htValue = parseFloat(ht.value);
           if (isNaN(htValue)) {
@@ -51,7 +61,22 @@
           if (isNaN(tvaValue)) {
             tvaValue = 0;
           }
-          ttc.value = (htValue * (1 + tvaValue / 100)).toFixed(2);
+          var base = htValue;
+          if (cotisationApplies()) {
+            // Displayed/stored value is just the 1,1% itself (the
+            // delta), not HT + 1,1% -- but TVA still applies to the
+            // augmented base, so $base for the TTC calc below stays
+            // htValue + delta regardless.
+            var delta = Math.round(htValue * 0.011 * 100) / 100;
+            base = htValue + delta;
+            if (cotisationAmount) {
+              cotisationAmount.value = delta.toFixed(2);
+            }
+          }
+          else if (cotisationAmount) {
+            cotisationAmount.value = '';
+          }
+          ttc.value = (base * (1 + tvaValue / 100)).toFixed(2);
         }
 
         // Deliberately not called once up front on an existing (edit)
@@ -60,17 +85,23 @@
         // the centime (see figli_compta_ledger_update_8005()'s
         // docblock) -- showing a recomputed number the instant the
         // modal opens, before the associate has touched anything, would
-        // misrepresent what's actually saved. Only recompute once HT,
+        // misrepresent what's actually saved. Only recompute once an
-        // TVA, or the rate select are actually edited, matching the
+        // actual input happens, matching the same "only overwrite
-        // same "only overwrite Montant TTC when HT/TVA actually
+        // Montant TTC when an input actually changed" guard in
-        // changed" guard in figli_compta_ledger_node_presave(). Harmless
+        // figli_compta_ledger_node_presave(). Harmless no-op on a
-        // no-op on a genuinely new/blank line either way (HT is empty,
+        // genuinely new/blank line either way (HT is empty, recompute()
-        // recompute() bails out above).
+        // bails out above).
         ht.addEventListener('input', recompute);
         tva.addEventListener('input', recompute);
         if (rate) {
           rate.addEventListener('change', recompute);
         }
+        if (type) {
+          type.addEventListener('change', recompute);
+        }
+        if (cotisationActive) {
+          cotisationActive.addEventListener('change', recompute);
+        }
       });
     }
   };
@@ -105,4 +136,243 @@
       });
     }
   };
+
+  /**
+   * Répartition assistée (see PLAN-repartition-assistee.md): auto-fills
+   * the répartition amounts so the associate never does the small
+   * arithmetic by hand. Purely client-side pre-filling -- the server
+   * stays the authority (figli_compta_ledger_validate_repartition() +
+   * figli_compta_ledger_node_presave() unchanged), same philosophy as
+   * the TTC live preview above: with JS off, the form behaves exactly
+   * as before.
+   *
+   * Rules (plan §Comportement):
+   * - a value loaded from the database, or typed by the user, is
+   *   "figée" (pinned) and never moved again;
+   * - the remaining rows split (HT − somme(figées)) to the centime,
+   *   rounding remainders carried by the later rows, 0 when the
+   *   remainder is negative;
+   * - triggers: row added/removed (Paragraphs AJAX re-render ->
+   *   behavior attach), HT change, manual amount edit;
+   * - live "Réparti / Écart" line in the widget's title cell: green when
+   *   the écart is zero to the centime, red otherwise (a 0.01 écart is
+   *   savable -- blocking stays at 0.01 server-side -- but is shown,
+   *   same as /lignes does).
+   *
+   * "Manual vs assist" detection rests on a DOM property: assigning
+   * input.value programmatically fires no event, only a real user edit
+   * fires 'input'. Locks therefore survive the widget's full AJAX
+   * re-renders (every add/remove rebuilds the inputs) because they live
+   * in this closure, keyed by input name (deltas are stable -- drag
+   * handles are hidden, order never matters); the assisted{} memory is
+   * what makes a never-assisted value (i.e. anything loaded from the
+   * database) figée by construction, and keeps a stale lock harmless
+   * after a row deletion reindexes the deltas.
+   */
+  Drupal.behaviors.figliLedgerRepartition = {
+    attach: function (context) {
+      // Behaviors attach on every AJAX response with the replaced
+      // fragment as context -- the form itself only once (which is when
+      // the delegated listener below is set up), any later attach is a
+      // Paragraphs re-render and just needs a refresh. Like the TVA
+      // behavior's comment explains, context may BE the form (modal) or
+      // a fragment INSIDE it (add/remove) -- collect all three cases,
+      // then dedupe through once().
+      var ctx = (context && (context.nodeType === 1 || context.nodeType === 9)) ? context : document;
+      var forms = [];
+      if (ctx.nodeType === 1 && ctx.matches('.figli-ledger-form')) {
+        forms.push(ctx);
+      }
+      if (ctx.querySelectorAll) {
+        Array.prototype.forEach.call(ctx.querySelectorAll('.figli-ledger-form'), function (f) {
+          forms.push(f);
+        });
+      }
+      if (!forms.length && ctx.nodeType === 1 && ctx.closest) {
+        var ancestor = ctx.closest('.figli-ledger-form');
+        if (ancestor) {
+          forms.push(ancestor);
+        }
+      }
+      forms.forEach(function (form) {
+        if (once('figli-ledger-repartition', form).length) {
+          form.figliLedgerRepartition = initRepartitionAssist(form);
+        }
+        if (form.figliLedgerRepartition) {
+          form.figliLedgerRepartition.refresh();
+        }
+      });
+    }
+  };
+
+  function initRepartitionAssist(form) {
+    // input.name -> true (manual edit at some point, never move again).
+    var figees = {};
+    // input.name -> last value WE wrote (the assist's own writes).
+    var assisted = {};
+
+    var MONTANT_SEL = 'input[name$="[field_montant][0][value]"]';
+    var HT_NAME = 'field_montant_ht[0][value]';
+
+    function round2(x) {
+      return Math.round(x * 100) / 100;
+    }
+
+    function eur(x) {
+      return (x < 0 ? '-' : '') + Math.abs(x).toFixed(2).replace('.', ',') + ' €';
+    }
+
+    function widget() {
+      return form.querySelector('.field--name-field-repartition');
+    }
+
+    function amounts() {
+      var w = widget();
+      if (!w) {
+        return [];
+      }
+      return Array.prototype.slice.call(w.querySelectorAll(MONTANT_SEL));
+    }
+
+    function htValue() {
+      var ht = form.querySelector('[name="' + HT_NAME + '"]');
+      var v = ht ? parseFloat(ht.value) : NaN;
+      return isNaN(v) ? NaN : v;
+    }
+
+    // The écart lives inside the table's own th.field-label ("Répartition"
+    // heading cell), next to the Collapse-all menu -- requested layout:
+    // everything the réparation needs to know, in the table's title bar.
+    // That puts it INSIDE the widget's AJAX re-render zone (every
+    // add/remove rebuilds the table), so the element gets wiped and
+    // recreated on each refresh -- exactly what refresh() below does.
+    function ecartRow() {
+      var existing = form.querySelector('.figli-repartition-ecart');
+      if (existing) {
+        return existing;
+      }
+      var w = widget();
+      var th = w ? w.querySelector('th.field-label') : null;
+      if (!th) {
+        return null;
+      }
+      var span = document.createElement('span');
+      span.className = 'figli-repartition-ecart';
+      span.innerHTML = '<span class="figli-repartition-ecart-sum"></span> · <span class="figli-repartition-ecart-val"></span>';
+      th.appendChild(span);
+      return span;
+    }
+
+    function writeAssisted(input, value) {
+      var s = value.toFixed(2);
+      if (input.value !== s) {
+        input.value = s;
+      }
+      assisted[input.name] = s;
+    }
+
+    function refresh() {
+      var row = ecartRow();
+      var inputs = amounts();
+      if (row) {
+        // Hidden until the first répartition exists, wiped with the rest
+        // of the table on add/remove -- re-created on the next refresh.
+        row.style.display = inputs.length ? '' : 'none';
+      }
+      if (!inputs.length) {
+        return;
+      }
+      var ht = htValue();
+
+      // Classify + mark figées + sum their values.
+      var sommeFigees = 0;
+      var libres = [];
+      inputs.forEach(function (input) {
+        var value = input.value.trim();
+        var figee = !!figees[input.name]
+          || (value !== '' && String(assisted[input.name]) !== value);
+        var item = input.closest('.form-item');
+        if (item) {
+          item.classList.toggle('figli-repartition-locked', figee);
+        }
+        if (figee) {
+          var v = parseFloat(value);
+          if (!isNaN(v)) {
+            sommeFigees = round2(sommeFigees + v);
+          }
+        }
+        else {
+          libres.push(input);
+        }
+      });
+
+      // Distribute: sequential split, each row gets round(restant /
+      // restantes), remainder carried by the later rows -- sum exact to
+      // the centime (a naive HT/n leaves 0,03€ of écart on 3 rows).
+      var restant = isNaN(ht) ? NaN : round2(ht - sommeFigees);
+      libres.forEach(function (input, i) {
+        if (isNaN(restant)) {
+          // No HT to distribute yet: clear our own previous writes only.
+          if (input.value !== '' && String(assisted[input.name]) === input.value) {
+            input.value = '';
+          }
+          return;
+        }
+        var n = libres.length - i;
+        var v = restant <= 0 ? 0 : round2(restant / n);
+        writeAssisted(input, v);
+        restant = round2(restant - v);
+      });
+
+      // Live écart, mirroring the server exactly (same rounding, same
+      // 0.01 tolerance as figli_compta_ledger_node_presave()).
+      var somme = 0;
+      inputs.forEach(function (input) {
+        var v = parseFloat(input.value);
+        if (!isNaN(v)) {
+          somme = round2(somme + v);
+        }
+      });
+      var ecart = isNaN(ht) ? NaN : round2(ht - somme);
+      if (!row) {
+        return;
+      }
+      row.querySelector('.figli-repartition-ecart-sum').textContent = 'Réparti : ' + eur(somme);
+      var val = row.querySelector('.figli-repartition-ecart-val');
+      val.textContent = isNaN(ecart) ? 'Écart : —' : 'Écart : ' + eur(ecart);
+      // Green only when the écart is zero to the centime: a 0.01
+      // mismatch is still savable (the server's blocking threshold
+      // stays at 0.01) but it IS an écart -- signaled here in red,
+      // exactly as /lignes now displays it (LedgerRowsController's
+      // hasError). 0.005 guards against float representations of
+      // centime values.
+      row.classList.toggle('is-ok', !isNaN(ecart) && Math.abs(ecart) <= 0.005);
+      row.classList.toggle('is-ko', !isNaN(ecart) && Math.abs(ecart) > 0.005);
+    }
+
+    // One delegated listener on the form (survives every Paragraphs
+    // re-render, unlike per-input listeners). Programmatic writes above
+    // fire no event, so any 'input' seen here IS a human edit: lock it
+    // -- or unlock when cleared, so an emptied row becomes free again.
+    form.addEventListener('input', function (e) {
+      var t = e.target;
+      if (!t.matches) {
+        return;
+      }
+      if (t.matches(MONTANT_SEL)) {
+        if (t.value.trim() === '') {
+          delete figees[t.name];
+        }
+        else {
+          figees[t.name] = true;
+        }
+        refresh();
+      }
+      else if (t.name === HT_NAME) {
+        refresh();
+      }
+    });
+
+    return { refresh: refresh };
+  }
 })(Drupal, once);

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

@@ -18,6 +18,7 @@ class DashboardController extends ControllerBase {
     return [
       '#theme' => 'figli_compta_home',
       '#can_view_history' => $this->currentUser()->hasPermission('view ligne_comptable revisions'),
+      '#can_import_releve' => $this->currentUser()->hasPermission('import ligne_comptable releve'),
       '#current_route' => 'figli_compta_ledger.home',
       '#attached' => [
         'library' => ['figli_compta_ledger/home'],
@@ -40,7 +41,23 @@ class DashboardController extends ControllerBase {
   }
 
   /**
-   * Third page: one compte associé (freelance) at a time -- entrées client
+   * Third page: solde par compte, all-time and year by year -- split out
+   * of the general /dashboard so that page stays focused on activité/CA/
+   * type/client rather than per-compte balances. Same
+   * /dashboard/api/stats data as /dashboard, just a different slice of it.
+   */
+  public function repartitionView() {
+    return [
+      '#theme' => 'figli_compta_dashboard_repartition',
+      '#current_route' => 'figli_compta_ledger.dashboard_repartition',
+      '#attached' => [
+        'library' => ['figli_compta_ledger/dashboard_repartition'],
+      ],
+    ];
+  }
+
+  /**
+   * Fourth page: one compte associé (freelance) at a time -- entrées client
    * vs versements freelance, and above all which entrées haven't been
    * (fully) paid out yet. Complements the aggregate /dashboard above,
    * which mixes every compte and every type together.

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

@@ -60,9 +60,9 @@ class DashboardStatsController extends ControllerBase {
     // share, pre-summed per (annee, compte, type) in SQL -- backs solde
     // par compte, both all-time and per-year (each year's own total
     // already includes that year's ouverture line, so it *is* that
-    // year's closing balance -- same logic as
+    // year's closing balance -- same logic as home.js's
-    // LedgerStatsController::totauxAnnee()), and the per-compte type
+    // aggregateTotals()/fetchYearTotals() use for the /lignes footer),
-    // breakdown used by /dashboard/compte.
+    // and the per-compte type breakdown used by /dashboard/compte.
     $compteQuery = $connection->select('node__field_date_ligne', 'd');
     $compteQuery->innerJoin('node__field_type_ligne', 't2', 't2.entity_id = d.entity_id');
     $compteQuery->innerJoin('node__field_repartition', 'r', 'r.entity_id = d.entity_id');
@@ -82,7 +82,11 @@ class DashboardStatsController extends ControllerBase {
     // --- Aggregate the node-level rows in PHP. ---
     $caParAnnee = [];
     $totalParType = [];
+    $totalParTypeParAnnee = [];
     $caParClient = [];
+    $caParClientParAnnee = [];
+    $chargeParClient = [];
+    $chargeParClientParAnnee = [];
     $annees = [];
     foreach ($nodeRows as $row) {
       $montant = $row->montant_ht !== NULL ? (float) $row->montant_ht : 0.0;
@@ -97,6 +101,16 @@ class DashboardStatsController extends ControllerBase {
         $client = $row->client ?: '(sans client)';
         $caParClient[$client] = ($caParClient[$client] ?? 0) + $montant;
       }
+      // Same "who does this money go to" breakdown as $caParClient above,
+      // but for charges structurelles instead of entrées -- field_client
+      // on a charge line is the vendor/organisme (loyer, assurance,
+      // URSSAF...), not a paying client, but it's the same field/same
+      // taxonomy, so the same grouping applies. Absolute value, same
+      // convention as $totalParType.
+      if ($row->type === 'charge') {
+        $client = $row->client ?: '(sans client)';
+        $chargeParClient[$client] = ($chargeParClient[$client] ?? 0) + abs($montant);
+      }
 
       if (!$this->isAnneeValide($row->annee)) {
         continue;
@@ -104,6 +118,22 @@ class DashboardStatsController extends ControllerBase {
       $annees[$row->annee] = TRUE;
       if ($row->type === 'entree') {
         $caParAnnee[$row->annee] = ($caParAnnee[$row->annee] ?? 0) + $montant;
+        // Per-année équivalent of $caParClient above -- backs the "Top
+        // clients par année" small multiples, same rows, no extra query.
+        $client = $row->client ?: '(sans client)';
+        $caParClientParAnnee[$row->annee][$client] =
+          ($caParClientParAnnee[$row->annee][$client] ?? 0) + $montant;
+      }
+      if ($row->type === 'charge') {
+        $client = $row->client ?: '(sans client)';
+        $chargeParClientParAnnee[$row->annee][$client] =
+          ($chargeParClientParAnnee[$row->annee][$client] ?? 0) + abs($montant);
+      }
+      // Per-année équivalent of $totalParType above -- backs the
+      // "Répartition de l'activité par type" small multiples.
+      if ($row->type !== 'ouverture') {
+        $totalParTypeParAnnee[$row->annee][$row->type] =
+          ($totalParTypeParAnnee[$row->annee][$row->type] ?? 0) + abs($montant);
       }
     }
     arsort($caParClient);
@@ -116,6 +146,43 @@ class DashboardStatsController extends ControllerBase {
       $topClients[] = ['client' => $client, 'ca' => round($total, 2)];
     }
 
+    // Top 8 (not 12 like the all-time chart above) -- one per year keeps
+    // the small-multiples grid readable, same reasoning as the per-compte
+    // équivalent on /dashboard/compte (there it's top 5, computed
+    // client-side from full row data; here it's top 8, computed here
+    // since dashboard.js only ever gets pre-aggregated SQL, never full
+    // rows -- see this controller's docblock).
+    $topClientsParAnnee = [];
+    foreach ($caParClientParAnnee as $annee => $parClient) {
+      arsort($parClient);
+      $topClientsParAnnee[$annee] = [];
+      $i = 0;
+      foreach ($parClient as $client => $total) {
+        if ($i++ >= 8) {
+          break;
+        }
+        $topClientsParAnnee[$annee][] = ['client' => $client, 'ca' => round($total, 2)];
+      }
+    }
+
+    // No top-N cap here (unlike top clients above) -- structural charges
+    // only ever go to a handful of recurring vendors (loyer, assurance,
+    // hébergement, URSSAF...), not the 100+ distinct clients entrées can
+    // have, so the full list is already short.
+    arsort($chargeParClient);
+    $chargeParClientList = [];
+    foreach ($chargeParClient as $client => $total) {
+      $chargeParClientList[] = ['client' => $client, 'total' => round($total, 2)];
+    }
+    $chargeParClientParAnneeList = [];
+    foreach ($chargeParClientParAnnee as $annee => $parClient) {
+      arsort($parClient);
+      $chargeParClientParAnneeList[$annee] = [];
+      foreach ($parClient as $client => $total) {
+        $chargeParClientParAnneeList[$annee][] = ['client' => $client, 'total' => round($total, 2)];
+      }
+    }
+
     // --- Aggregate the répartition-level rows in PHP. ---
     $soldeParCompte = [];
     $soldeParCompteParAnnee = [];
@@ -170,12 +237,22 @@ class DashboardStatsController extends ControllerBase {
     // year, which can differ year to year.
     ksort($soldeParCompteParAnnee);
     ksort($totalParTypeParCompteParAnnee);
+    ksort($totalParTypeParAnnee);
+    ksort($topClientsParAnnee);
+    ksort($chargeParClientParAnneeList);
 
     return new JsonResponse([
       'annees' => $anneesList,
       'ca_par_annee' => array_map(fn ($v) => round($v, 2), $caParAnnee),
       'total_par_type' => array_map(fn ($v) => round($v, 2), $totalParType),
+      'total_par_type_par_annee' => array_map(
+        fn ($parType) => array_map(fn ($v) => round($v, 2), $parType),
+        $totalParTypeParAnnee
+      ),
       'top_clients' => $topClients,
+      'top_clients_par_annee' => $topClientsParAnnee,
+      'charge_par_client' => $chargeParClientList,
+      'charge_par_client_par_annee' => $chargeParClientParAnneeList,
       'solde_par_compte' => array_map(fn ($v) => round($v, 2), $soldeParCompte),
       'solde_par_compte_par_annee' => $soldeParCompteParAnnee,
       'total_par_type_par_compte' => array_map(

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

@@ -57,6 +57,39 @@ class HistoryController extends ControllerBase {
     }
 
     return [
+      // Same markup/classes as the <nav class="figli-page-nav"> block in
+      // figli-compta-home.html.twig et al. (styled in admin-chrome.css,
+      // pinned next to the page title) -- this controller has no twig
+      // template of its own to put a real <nav> in, but the CSS only
+      // ever targets the class, not the tag, so a render-array
+      // 'container' (<div>) here looks identical. None of the four
+      // links is ever "active" here since this history feed isn't one
+      // of them -- same as visiting it from any of the other pages'
+      // nav, which doesn't include a 5th "Historique" entry either.
+      'nav' => [
+        '#type' => 'container',
+        '#attributes' => ['class' => ['figli-page-nav']],
+        'home' => [
+          '#type' => 'link',
+          '#title' => $this->t('Grand livre'),
+          '#url' => Url::fromRoute('figli_compta_ledger.home'),
+        ],
+        'dashboard' => [
+          '#type' => 'link',
+          '#title' => $this->t('SAS'),
+          '#url' => Url::fromRoute('figli_compta_ledger.dashboard'),
+        ],
+        'dashboard_repartition' => [
+          '#type' => 'link',
+          '#title' => $this->t('Répartition/Soldes'),
+          '#url' => Url::fromRoute('figli_compta_ledger.dashboard_repartition'),
+        ],
+        'dashboard_compte' => [
+          '#type' => 'link',
+          '#title' => $this->t('Par compte'),
+          '#url' => Url::fromRoute('figli_compta_ledger.dashboard_compte'),
+        ],
+      ],
       'table' => [
         '#type' => 'table',
         '#header' => [

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

@@ -5,8 +5,10 @@ namespace Drupal\figli_compta_ledger\Controller;
 use Drupal\Core\Access\CsrfRequestHeaderAccessCheck;
 use Drupal\Core\Controller\ControllerBase;
 use Drupal\Core\Entity\EntityStorageException;
+use Drupal\figli_compta_ledger\SkipValidationContext;
 use Drupal\node\NodeInterface;
 use Drupal\taxonomy\Entity\Term;
+use Symfony\Component\DependencyInjection\ContainerInterface;
 use Symfony\Component\HttpFoundation\JsonResponse;
 use Symfony\Component\HttpFoundation\Request;
 
@@ -23,6 +25,24 @@ use Symfony\Component\HttpFoundation\Request;
  */
 class LedgerActionsController extends ControllerBase {
 
+  /**
+   * Request-scoped répartition-check opt-out -- see the class docblock of
+   * \Drupal\figli_compta_ledger\SkipValidationContext for why this replaced
+   * the historical global state key here.
+   *
+   * @var \Drupal\figli_compta_ledger\SkipValidationContext
+   */
+  protected $skipValidationContext;
+
+  /**
+   * {@inheritdoc}
+   */
+  public static function create(ContainerInterface $container) {
+    $instance = parent::create($container);
+    $instance->skipValidationContext = $container->get('figli_compta_ledger.skip_validation_context');
+    return $instance;
+  }
+
   /**
    * Fields editable inline from /lignes without opening the full node
    * edit form -- keys are the short names the frontend sends; values are
@@ -96,20 +116,17 @@ class LedgerActionsController extends ControllerBase {
     // (from historical data, never corrected -- see figli_compta_ledger's
     // module docblock) exactly as it was. The présave check exists to
     // catch new inconsistent entries, not to block relabeling the type of
-    // an already-migrated line, so skip it for this save only. try/finally
+    // an already-migrated line, so skip it for this save only. The
-    // guarantees the global flag clears even if save() throws for an
+    // SkipValidationContext service is request-scoped with a try/finally
-    // unrelated reason -- leaving it on would silently skip validation on
+    // inside skip(), so the check is back on the instant save() returns
-    // every other save on the site.
+    // or throws -- no global flag left hanging that a concurrent save
-    \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+    // from someone else could fall into.
     try {
-      $node->save();
+      $this->skipValidationContext->skip(fn () => $node->save());
     }
     catch (EntityStorageException $e) {
       return new JsonResponse(['error' => $e->getMessage()], 422);
     }
-    finally {
-      \Drupal::state()->delete('figli_compta_ledger.skip_validation');
-    }
 
     return new JsonResponse([
       'success' => TRUE,
@@ -167,17 +184,14 @@ class LedgerActionsController extends ControllerBase {
     // signalement changes here, montant_ht and field_repartition are
     // untouched, so skipping the répartition check for this save can
     // never introduce a mismatch -- it can only leave a pre-existing
-    // historical one exactly as it was.
+    // historical one exactly as it was. Request-scoped skip (see
-    \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+    // updateType()'s comment), no global flag.
     try {
-      $node->save();
+      $this->skipValidationContext->skip(fn () => $node->save());
     }
     catch (EntityStorageException $e) {
       return new JsonResponse(['error' => $e->getMessage()], 422);
     }
-    finally {
-      \Drupal::state()->delete('figli_compta_ledger.skip_validation');
-    }
 
     if ($field === 'client') {
       $newValue = $node->get('field_client')->entity ? $node->get('field_client')->entity->label() : NULL;

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

@@ -0,0 +1,190 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Controller;
+
+use Drupal\Core\Controller\ControllerBase;
+use Drupal\node\NodeInterface;
+use Symfony\Component\HttpFoundation\JsonResponse;
+use Symfony\Component\HttpFoundation\Request;
+
+/**
+ * GET /lignes/api/lignes -- server-side filtered replacement for the old
+ * "load a date-range window via JSON:API, then filter client-side"
+ * approach in home.js. Every toolbar filter (compte, client, type,
+ * signalement, écarts, recherche libre) is pushed into a single Drupal
+ * Entity/Field Query API query -- not raw SQL, so entity access checks
+ * apply natively -- rather than fetching everything in range and
+ * discarding what doesn't match on the client. Confirmed empirically
+ * (drush php:eval against dev) that a condition can traverse
+ * field_repartition (entity_reference_revisions to paragraphs) into the
+ * paragraph's own field_compte (entity_reference to taxonomy_term) as a
+ * dotted relationship path -- that was the one open technical question
+ * before writing this. Date range (or "annee" in its place) stays
+ * required -- the sliding window itself isn't going away, only what
+ * populates it.
+ */
+class LedgerRowsController extends ControllerBase {
+
+  /**
+   * Mirrors LedgerActionsController::LINKABLE_TYPES.
+   */
+  const LINKABLE_TYPES = ['versement', 'achat', 'hebergement', 'sous_traitant'];
+
+  public function index(Request $request) {
+    $annee = $request->query->get('annee');
+    if ($annee) {
+      if (!preg_match('/^\d{4}$/', $annee)) {
+        return new JsonResponse(['error' => 'Paramètre "annee" invalide.'], 400);
+      }
+      $start = $annee . '-01-01';
+      $end = ((int) $annee + 1) . '-01-01';
+    }
+    else {
+      $start = $request->query->get('start');
+      $end = $request->query->get('end');
+      if (!$start || !$end || !preg_match('/^\d{4}-\d{2}-\d{2}$/', $start) || !preg_match('/^\d{4}-\d{2}-\d{2}$/', $end)) {
+        return new JsonResponse(['error' => 'Paramètres "start"/"end" invalides.'], 400);
+      }
+    }
+
+    $storage = $this->entityTypeManager()->getStorage('node');
+    $query = $storage->getQuery()
+      ->accessCheck(TRUE)
+      ->condition('type', 'ligne_comptable')
+      ->condition('field_date_ligne', $start, '>=')
+      ->condition('field_date_ligne', $end, '<')
+      ->sort('field_date_ligne')
+      ->sort('nid');
+
+    $compte = array_filter(explode(',', (string) $request->query->get('compte', '')));
+    if ($compte) {
+      $tids = $this->termIdsByNames('compte', $compte);
+      // No matching term at all (typo, renamed compte) still runs the
+      // query with an impossible condition rather than short-circuiting
+      // to an empty response -- fails the same visible "0 rows" way as
+      // an ordinary empty date range, instead of a silent special case.
+      $query->condition('field_repartition.entity.field_compte.target_id', $tids ?: [0], 'IN');
+    }
+
+    $client = trim((string) $request->query->get('client', ''));
+    if ($client !== '') {
+      $tids = $this->termIdsByNames('client', [$client]);
+      $query->condition('field_client', $tids ?: [0], 'IN');
+    }
+
+    $type = array_filter(explode(',', (string) $request->query->get('type', '')));
+    if ($type) {
+      $query->condition('field_type_ligne', array_values($type), 'IN');
+    }
+
+    $flag = array_filter(explode(',', (string) $request->query->get('flag', '')));
+    if ($flag) {
+      $tids = $this->termIdsByNames('flag', $flag);
+      $query->condition('field_flag.target_id', $tids ?: [0], 'IN');
+    }
+
+    $q = trim((string) $request->query->get('q', ''));
+    if ($q !== '') {
+      // Mirrors buildRows()'s `libelle: attrs.field_notes || attrs.title`
+      // fallback in home.js -- a line with no notes shows its title, so
+      // the search has to match either, not just field_notes.
+      $group = $query->orConditionGroup()
+        ->condition('field_notes', $q, 'CONTAINS')
+        ->condition('title', $q, 'CONTAINS');
+      $query->condition($group);
+    }
+
+    if ($request->query->get('ecarts') === '1') {
+      $query->condition('field_ecart', 0, '<>');
+    }
+
+    if ($request->query->get('signale') === '1') {
+      $query->exists('field_flag');
+    }
+
+    $nids = $query->execute();
+    $rows = [];
+    foreach ($storage->loadMultiple($nids) as $node) {
+      $rows[] = $this->serializeRow($node);
+    }
+
+    return new JsonResponse(['rows' => $rows]);
+  }
+
+  /**
+   * Resolves taxonomy term names to ids within a given vocabulary --
+   * shared by the compte/client/flag filters above. Silently drops names
+   * that don't match anything (the caller falls back to an impossible
+   * [0] condition rather than treating "no match" as "no filter").
+   */
+  private function termIdsByNames(string $vid, array $names): array {
+    if (!$names) {
+      return [];
+    }
+    $tids = $this->entityTypeManager()->getStorage('taxonomy_term')->getQuery()
+      ->accessCheck(FALSE)
+      ->condition('vid', $vid)
+      ->condition('name', array_values($names), 'IN')
+      ->execute();
+    return array_values($tids);
+  }
+
+  /**
+   * Same row shape as buildRows() in home.js builds client-side from
+   * JSON:API, so the frontend can treat rows from either source
+   * identically. `id` is the node's UUID (what JSON:API exposes as
+   * node.id and every row-matching-by-id in home.js keys on), not the
+   * integer nid.
+   */
+  private function serializeRow(NodeInterface $node): array {
+    $parCompte = [];
+    $somme = 0.0;
+    foreach ($node->get('field_repartition')->referencedEntities() as $paragraph) {
+      if (!$paragraph->hasField('field_montant') || $paragraph->get('field_montant')->isEmpty()) {
+        continue;
+      }
+      $montant = (float) $paragraph->get('field_montant')->value;
+      $compte = $paragraph->get('field_compte')->entity ? $paragraph->get('field_compte')->entity->label() : '(compte inconnu)';
+      $parCompte[$compte] = ($parCompte[$compte] ?? 0) + $montant;
+      $somme += $montant;
+    }
+
+    $ecart = $node->hasField('field_ecart') && !$node->get('field_ecart')->isEmpty()
+      ? (float) $node->get('field_ecart')->value : 0.0;
+
+    $entreeLieeNodes = $node->hasField('field_entree_liee') ? $node->get('field_entree_liee')->referencedEntities() : [];
+    $flagTerms = $node->hasField('field_flag') ? $node->get('field_flag')->referencedEntities() : [];
+    $type = $node->get('field_type_ligne')->value;
+
+    return [
+      'id' => $node->uuid(),
+      'nid' => (int) $node->id(),
+      'changed' => date(DATE_ATOM, $node->getChangedTime()),
+      'date' => $node->get('field_date_ligne')->value,
+      'type' => $type,
+      'client' => $node->get('field_client')->entity ? $node->get('field_client')->entity->label() : NULL,
+      'facture' => $node->get('field_numero_facture')->value ?: NULL,
+      'libelle' => $node->get('field_notes')->value ?: $node->getTitle(),
+      'montant_ht' => $node->get('field_montant_ht')->isEmpty() ? NULL : (float) $node->get('field_montant_ht')->value,
+      'cotisation' => $node->hasField('field_cotisation_urssaf') && !$node->get('field_cotisation_urssaf')->isEmpty() ? (float) $node->get('field_cotisation_urssaf')->value : NULL,
+      'tva' => $node->hasField('field_tva') && !$node->get('field_tva')->isEmpty() ? (float) $node->get('field_tva')->value : NULL,
+      'montant_ttc' => $node->hasField('field_montant_ttc') && !$node->get('field_montant_ttc')->isEmpty() ? (float) $node->get('field_montant_ttc')->value : NULL,
+      'parCompte' => (object) $parCompte,
+      'somme' => $somme,
+      'ecart' => $ecart,
+      // "Écart visible" == non-zero to the centime. The presave/validation
+      // BLOCKING threshold stays at > 0.01 (tolerated rounding noise is
+      // savable), but a 0.01 écart is still a real mismatch and must be
+      // shown in the table -- at > 0.01 here it displayed nothing at all.
+      // 0.005 (not 0.0) keeps float representations of stored centimes
+      // from misclassifying.
+      'hasError' => abs($ecart) > 0.005,
+      'linkable' => in_array($type, self::LINKABLE_TYPES, TRUE),
+      'entreeLieeIds' => array_map(fn ($n) => $n->uuid(), $entreeLieeNodes),
+      'entreeLieeLabels' => array_map(fn ($n) => $n->getTitle() ?: $n->uuid(), $entreeLieeNodes),
+      'flags' => array_map(fn ($t) => $t->label(), $flagTerms),
+      'hasFlag' => count($flagTerms) > 0,
+    ];
+  }
+
+}

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

@@ -5,78 +5,20 @@ namespace Drupal\figli_compta_ledger\Controller;
 use Drupal\Core\Controller\ControllerBase;
 use Drupal\node\NodeInterface;
 use Symfony\Component\HttpFoundation\JsonResponse;
-use Symfony\Component\HttpFoundation\Request;
 
 /**
  * Small aggregate endpoints backing the /lignes sliding window: the
- * row-level JSON:API fetch only ever covers a date range (see home.js), so
+ * row-level fetch only ever covers a date range (see home.js), so the
- * neither the totals footer nor the "Année" dropdown can be computed from
+ * "Année" dropdown can't be computed from whatever's currently loaded --
- * whatever's currently loaded -- they need their own always-accurate
+ * it needs its own always-accurate query, decoupled from the row window.
- * queries, decoupled from the row window.
+ * The footer totals used to live here too (totauxAnnee(), unfiltered)
+ * until the footer needed to reflect the active toolbar filters -- it's
+ * now computed client-side in home.js from LedgerRowsController::index()
+ * rows instead, the same server-side-filtered endpoint the table itself
+ * uses.
  */
 class LedgerStatsController extends ControllerBase {
 
-  /**
-   * GET /lignes/api/totaux?annee=2023 -- per-compte répartition sums (plus
-   * montant HT/TTC/écart totals) for every ligne_comptable dated that
-   * year, including ouverture lines: the footer is meant to read as the
-   * actual account balance (solde) for the year, i.e. the same "clôture
-   * calculée" (ouverture + every movement dated within the year) that
-   * reconciliationOuverture() compares the *next* year's ouverture
-   * against. Excluding ouverture here would make this a net-movement
-   * figure instead, which never matches what the reconciliation badge's
-   * tooltip cites for the same year.
-   */
-  public function totauxAnnee(Request $request) {
-    $annee = $request->query->get('annee');
-    if (!$annee || !preg_match('/^\d{4}$/', $annee)) {
-      return new JsonResponse(['error' => 'Paramètre "annee" invalide.'], 400);
-    }
-
-    $storage = $this->entityTypeManager()->getStorage('node');
-    $nids = $storage->getQuery()
-      ->accessCheck(TRUE)
-      ->condition('type', 'ligne_comptable')
-      ->condition('field_date_ligne', $annee . '-01-01', '>=')
-      ->condition('field_date_ligne', ((int) $annee + 1) . '-01-01', '<')
-      ->execute();
-
-    $par_compte = [];
-    $montant_ht = 0.0;
-    $montant_ttc = 0.0;
-    $ecart = 0.0;
-    foreach ($storage->loadMultiple($nids) as $node) {
-      $ht = $node->hasField('field_montant_ht') && !$node->get('field_montant_ht')->isEmpty()
-        ? (float) $node->get('field_montant_ht')->value : 0.0;
-      $ttc = $node->hasField('field_montant_ttc') && !$node->get('field_montant_ttc')->isEmpty()
-        ? (float) $node->get('field_montant_ttc')->value : 0.0;
-      $montant_ht += $ht;
-      $montant_ttc += $ttc;
-
-      $somme = 0.0;
-      foreach ($node->get('field_repartition')->referencedEntities() as $paragraph) {
-        if (!$paragraph->hasField('field_montant') || $paragraph->get('field_montant')->isEmpty()) {
-          continue;
-        }
-        $montant = (float) $paragraph->get('field_montant')->value;
-        $compte = $paragraph->get('field_compte')->entity ? $paragraph->get('field_compte')->entity->label() : NULL;
-        if ($compte) {
-          $par_compte[$compte] = ($par_compte[$compte] ?? 0) + $montant;
-        }
-        $somme += $montant;
-      }
-      $ecart += round($ht - $somme, 2);
-    }
-
-    return new JsonResponse([
-      'annee' => $annee,
-      'montant_ht' => round($montant_ht, 2),
-      'montant_ttc' => round($montant_ttc, 2),
-      'ecart' => round($ecart, 2),
-      'par_compte' => array_map(fn ($v) => round($v, 2), $par_compte),
-    ]);
-  }
-
   /**
    * GET /lignes/api/annees -- distinct years, most recent first, with at
    * least 5 lines. The threshold exists specifically to keep the handful

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

@@ -0,0 +1,72 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Controller;
+
+use Drupal\Core\Controller\ControllerBase;
+use Drupal\Core\Routing\LocalRedirectResponse;
+use Drupal\Core\Url;
+
+/**
+ * Post-import summary page: counts, the accounting control total
+ * (file total == created + duplicates, to the centime), the list of
+ * duplicates skipped for human review, and a deep link into /lignes
+ * filtered on this batch's "IMP AAMMJJ" tag.
+ *
+ * The numbers live one-shot in the private tempstore (written by
+ * ReleveImportBatch::finished(), read + purged here): the page is only
+ * meaningful right after an import, and every user sees their own.
+ */
+class ReleveImportResultController extends ControllerBase {
+
+  /**
+   * Renders the summary of the import that just ran.
+   */
+  public function result() {
+    $store = \Drupal::service('tempstore.private')->get('figli_compta_ledger');
+    $summary = $store->get('releve_import_result');
+    if (!$summary) {
+      // Direct navigation (bookmark, back button long after the import):
+      // no numbers in memory anymore, send back to the form instead of
+      // showing an empty shell.
+      $this->messenger()->addWarning($this->t("Le résultat d'un import n'est disponible qu'immédiatement après l'import lui-même."));
+      return new LocalRedirectResponse(Url::fromRoute('figli_compta_ledger.releve_import_form')->toString());
+    }
+    $store->delete('releve_import_result');
+
+    $eur = fn ($x) => number_format((float) $x, 2, ',', ' ') . ' €';
+    $fr_date = fn ($iso) => preg_replace('/^(\d{4})-(\d{2})-(\d{2})$/', '$3/$2/$1', (string) $iso);
+
+    $view = [
+      'file_name' => $summary['file_name'],
+      'tag' => $summary['tag'],
+      'created' => (int) $summary['created'],
+      'duplicates' => (int) $summary['duplicates'],
+      'matched' => (int) $summary['matched'],
+      'unmatched' => (int) $summary['unmatched'],
+      'errors_count' => count($summary['errors']),
+      'errors' => array_map(fn ($e) => $e['libelle'] . ' — ' . $e['error'], $summary['errors']),
+      'duplicates_list' => array_map(fn ($d) => [
+        'date' => $fr_date($d['date']),
+        'montant' => $eur($d['montant']),
+        'libelle' => $d['libelle'],
+      ], $summary['duplicates_list']),
+      'file_total' => $eur($summary['file_total']),
+      'created_total' => $eur($summary['created_total']),
+      'duplicates_total' => $eur($summary['duplicates_total']),
+      'totals_ok' => (bool) $summary['totals_ok'],
+    ];
+
+    return [
+      '#theme' => 'figli_compta_releve_import_result',
+      '#summary' => $view,
+      // /lignes reads its filter state from location.hash -- the flag
+      // filter key is "tag" (see readHashState() in js/home.js), values
+      // are comma-separated flag names.
+      '#lignes_url' => Url::fromRoute('figli_compta_ledger.home')->toString() . '#tag=' . rawurlencode($summary['tag']),
+      '#import_url' => Url::fromRoute('figli_compta_ledger.releve_import_form')->toString(),
+      '#attached' => ['library' => ['figli_compta_ledger/releve_import']],
+      '#cache' => ['max-age' => 0],
+    ];
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/EventSubscriber/RouteSubscriber.php

@@ -24,7 +24,11 @@ class RouteSubscriber extends RouteSubscriberBase {
    */
   protected function alterRoutes(RouteCollection $collection) {
     if ($route = $collection->get('system.entity_autocomplete')) {
-      $route->setRequirement('_permission', 'access content');
+      // 'access figli ledger' rather than 'access content': the generic
+      // Authenticated role no longer holds the latter (removed 2026-09),
+      // and anyone entitled to see ledger autocomplete suggestions must
+      // be entitled to the ledger's data itself.
+      $route->setRequirement('_permission', 'access figli ledger');
     }
   }
 

web/modules/custom/figli_compta_ledger/src/Form/ReleveUploadForm.php

@@ -0,0 +1,184 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Form;
+
+use Drupal\Core\Form\FormBase;
+use Drupal\Core\Form\FormStateInterface;
+use Drupal\file\Entity\File;
+use Drupal\figli_compta_ledger\Import\CsvReleveParser;
+use Drupal\figli_compta_ledger\Import\ReleveImportBatch;
+use Drupal\figli_compta_ledger\Import\ReleveTransaction;
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Upload form for a bank statement export (CSV v1 -- see
+ * PLAN-import-releve-bancaire.md). Self-service for the associates: the
+ * file lands in the *private* filesystem (financial data), is parsed in
+ * memory, deduplicated count-aware against lines already in base, then
+ * turned into "à trier" draft lines by ReleveImportBatch. Nothing here
+ * writes ledger lines directly -- everything goes through the normal
+ * Node::save() lifecycle under SkipValidationContext.
+ */
+class ReleveUploadForm extends FormBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getFormId(): string {
+    return 'figli_compta_ledger_releve_upload_form';
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function buildForm(array $form, FormStateInterface $form_state): array {
+    $form['releve_file'] = [
+      '#type' => 'managed_file',
+      '#title' => $this->t('Relevé bancaire (CSV)'),
+      '#upload_location' => 'private://releves',
+      // Only .csv: the OFX/CMI exports of the same account exist but
+      // are explicitly out of v1 scope (truncated labels / unstable
+      // structure -- see the plan). A clear message beats a silent
+      // failure for someone uploading them by mistake.
+      '#upload_validators' => [
+        'FileExtension' => ['extensions' => 'csv'],
+      ],
+      '#required' => TRUE,
+      '#description' => $this->t('Export CSV de la banque : colonnes « Date ; Date de valeur ; Débit ; Crédit ; Libellé ; Solde » (les fichiers .ofx et .cmi ne sont pas pris en charge pour l\'instant). Chaque transaction devient une ligne « à trier » : type, répartition et HT/TVA restent à assigner à la main.'),
+    ];
+
+    $form['actions'] = ['#type' => 'actions'];
+    $form['actions']['submit'] = [
+      '#type' => 'submit',
+      '#value' => $this->t('Importer le relevé'),
+      '#button_type' => 'primary',
+    ];
+    return $form;
+  }
+
+  /**
+   * {@inheritdoc}
+   *
+   * The idiomatic home for the parse: an invalid file is a validation
+   * error, rejected before anything is written (the file entity is only
+   * promoted in submitForm()). The parsed transactions are stashed in
+   * $form_state so the file is never parsed twice.
+   */
+  public function validateForm(array &$form, FormStateInterface $form_state): void {
+    $fids = $form_state->getValue('releve_file');
+    $fids = is_array($fids) ? $fids : [];
+    if (!$fids) {
+      // #required already covers the empty case.
+      return;
+    }
+    $file = File::load(reset($fids));
+    if (!$file) {
+      $form_state->setErrorByName('releve_file', $this->t("Le fichier téléversé n'a pas pu être retrouvé."));
+      return;
+    }
+
+    // Parse (pure, no writes). A clean form error -- never a crash page
+    // -- for anything the parser rejects.
+    try {
+      $transactions = (new CsvReleveParser())->parse($file->getFileUri());
+    }
+    catch (\RuntimeException $e) {
+      $form_state->setErrorByName('releve_file', $e->getMessage());
+      return;
+    }
+
+    $form_state->set('releve_fid', (int) $file->id());
+    $form_state->set('releve_transactions', array_map(fn ($t) => $t->toArray(), $transactions));
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function submitForm(array &$form, FormStateInterface $form_state): void {
+    $file = File::load($form_state->get('releve_fid'));
+    $transactions = array_map([ReleveTransaction::class, 'fromArray'], $form_state->get('releve_transactions') ?: []);
+    if (!$file || !$transactions) {
+      // Normally unreachable -- validateForm() blocks bad files before
+      // submit is reached. Defensive only.
+      $form_state->setErrorByName('releve_file', $this->t("Rien à importer : relancez l'upload."));
+      return;
+    }
+
+    // Keep the uploaded statement permanently + registered as our usage:
+    // it's accounting source material, cron must not garbage-collect it
+    // after a few hours as it would a temporary file.
+    $file->setPermanent();
+    $file->save();
+    \Drupal::service('file.usage')->add($file, 'figli_compta_ledger', 'releve_import', (int) $file->id());
+
+    // Count-aware dedup: how many times each fingerprint appears in this
+    // file (k), one grouped query for how many already exist in base
+    // (m, all provenances combined), quota = max(0, k − m).
+    $counts = [];
+    foreach ($transactions as $t) {
+      $counts[$t->fitid] = ($counts[$t->fitid] ?? 0) + 1;
+    }
+    $db_counts = [];
+    if ($counts) {
+      $select = \Drupal::database()->select('node__field_import_fitid', 'f')
+        ->condition('f.field_import_fitid_value', array_keys($counts), 'IN');
+      $select->addField('f', 'field_import_fitid_value', 'fitid');
+      $select->addExpression('COUNT(*)', 'n');
+      $select->groupBy('f.field_import_fitid_value');
+      foreach ($select->execute()->fetchAllKeyed() as $fitid => $n) {
+        $db_counts[$fitid] = (int) $n;
+      }
+    }
+    $quotas = [];
+    foreach ($counts as $fitid => $k) {
+      $quotas[$fitid] = max(0, $k - ($db_counts[$fitid] ?? 0));
+    }
+
+    // One "IMP AAMMJJ" flag term per import batch (day granularity: the
+    // same day's re-imports join the same lot) -- short on purpose, it
+    // renders as a badge in /lignes' narrow Signalement column. The
+    // associates sort lines through the existing signalement mechanism
+    // (filter + amber marker), zero new UI.
+    $tag = 'IMP ' . date('ymd');
+    $terms = \Drupal::entityTypeManager()->getStorage('taxonomy_term')
+      ->loadByProperties(['vid' => 'flag', 'name' => $tag]);
+    if ($terms) {
+      $term = reset($terms);
+    }
+    else {
+      $term = Term::create(['vid' => 'flag', 'name' => $tag]);
+      $term->save();
+    }
+
+    $file_total = 0.0;
+    $payload = [];
+    foreach ($transactions as $t) {
+      $file_total += $t->montant;
+      $payload[] = $t->toArray();
+    }
+
+    batch_set([
+      'title' => $this->t('Import du relevé bancaire'),
+      'operations' => [
+        [
+          [ReleveImportBatch::class, 'operation'],
+          [$payload, $quotas, [
+            'file_name' => $file->getFilename(),
+            'file_total' => round($file_total, 2),
+            'tag' => $tag,
+            'flag_tid' => (int) $term->id(),
+          ]],
+        ],
+      ],
+      'finished' => [ReleveImportBatch::class, 'finished'],
+      'init_message' => $this->t('Import du relevé en cours…'),
+      'progress_message' => $this->t('@current/@total'),
+      'error_message' => $this->t('L\'import a rencontré une erreur inattendue.'),
+    ]);
+
+    // Where the browser lands once the batch is done -- the result page
+    // reads its numbers from the private tempstore.
+    $form_state->setRedirect('figli_compta_ledger.releve_import_result');
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ClientMatcher.php

@@ -0,0 +1,144 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Suggests which client term a bank label refers to -- conservatively:
+ * an empty match a human fills in beats a wrong match nobody re-checks
+ * (the same philosophy as the whole import feature: pre-fill, never
+ * decide).
+ *
+ * Matching is word-based, never raw substring: after normalization
+ * (uppercase, accents removed, non-alphanumerics as separators) a
+ * client's full name must appear as a contiguous word *sequence* in the
+ * label ("OVH SAS" matches "PRLV SEPA OVH SAS TWLN…" but a hypothetical
+ * client "AIR" would NOT match "CLAIR" -- the v0 substring draft of this
+ * plan had exactly that false-positive mode for short names).
+ *
+ * Pass 1: full normalized client name as contiguous word sequence. Two
+ * distinct clients matching is ambiguous → empty.
+ * Pass 2 (only if pass 1 found nothing): a single "significant" word
+ * (≥ 4 chars, not a legal-form filler like SAS/SARL) that belongs to
+ * exactly ONE client in the whole vocabulary. Several candidate clients
+ * → empty. Deliberately recall-biased: a generic-but-unique word (say
+ * "MAISON", held by a single client) can suggest the wrong client for
+ * an unrelated label -- acceptable because every imported line is
+ * flagged and manually sorted (see ReleveImportBatch), so a wrong
+ * suggestion gets corrected by a human rather than trusted.
+ */
+final class ClientMatcher {
+
+  /**
+   * Legal-form filler words never significant on their own.
+   */
+  private const STOPWORDS = ['SAS', 'SARL', 'SA', 'SASU', 'EURL', 'SCI', 'SCOP', 'ASSOCIATION', 'GMBH', 'SNC'];
+
+  /**
+   * Loaded client vocabulary, shape: [['term' => Term, 'words' => string[]]].
+   *
+   * @var array|null
+   */
+  private ?array $clients = NULL;
+
+  /**
+   * Returns the client term a bank label most likely refers to, or NULL
+   * when nothing safe can be said. Never creates a term (unlike flag
+   * auto-creation) -- the client vocabulary stays curated by hand.
+   */
+  public function match(string $libelle): ?Term {
+    $words = $this->words($libelle);
+    if (!$words) {
+      return NULL;
+    }
+    $clients = $this->loadClients();
+    if (!$clients) {
+      return NULL;
+    }
+
+    // Pass 1: full name as a contiguous word sequence, unique candidate.
+    $pass1 = [];
+    foreach ($clients as $client) {
+      if (self::containsSequence($words, $client['words'])) {
+        $pass1[$client['term']->id()] = $client['term'];
+      }
+    }
+    if (count($pass1) === 1) {
+      return reset($pass1);
+    }
+    if (count($pass1) > 1) {
+      return NULL;
+    }
+
+    // Pass 2: a significant word owned by exactly one client vocabulary.
+    $pass2 = [];
+    foreach ($clients as $client) {
+      foreach ($client['words'] as $word) {
+        if (mb_strlen($word) < 4 || in_array($word, self::STOPWORDS, TRUE)) {
+          continue;
+        }
+        if (in_array($word, $words, TRUE)) {
+          $pass2[$client['term']->id()] = $client['term'];
+          break;
+        }
+      }
+    }
+    if (count($pass2) === 1) {
+      return reset($pass2);
+    }
+    return NULL;
+  }
+
+  /**
+   * Uppercase, accent-free word tokens: "EPAU / POPSU" → ["EPAU","POPSU"].
+   *
+   * @return string[]
+   */
+  private function words(string $text): array {
+    $transliterated = \Drupal::transliteration()->transliterate($text, 'fr');
+    $upper = mb_strtoupper($transliterated);
+    $words = preg_split('/[^A-Z0-9]+/', $upper, -1, PREG_SPLIT_NO_EMPTY);
+    return $words === FALSE ? [] : $words;
+  }
+
+  /**
+   * Loads (once per request) every client term with its normalized words.
+   */
+  private function loadClients(): array {
+    if ($this->clients !== NULL) {
+      return $this->clients;
+    }
+    $this->clients = [];
+    $terms = \Drupal::entityTypeManager()->getStorage('taxonomy_term')
+      ->loadByProperties(['vid' => 'client']);
+    foreach ($terms as $term) {
+      $words = $this->words($term->label());
+      if ($words) {
+        $this->clients[] = ['term' => $term, 'words' => $words];
+      }
+    }
+    return $this->clients;
+  }
+
+  /**
+   * Whether $needle appears in $haystack as a contiguous word sequence.
+   */
+  private static function containsSequence(array $haystack, array $needle): bool {
+    $n = count($needle);
+    $h = count($haystack);
+    if ($n === 0 || $n > $h) {
+      return FALSE;
+    }
+    for ($i = 0; $i <= $h - $n; $i++) {
+      for ($j = 0; $j < $n; $j++) {
+        if ($haystack[$i + $j] !== $needle[$j]) {
+          continue 2;
+        }
+      }
+      return TRUE;
+    }
+    return FALSE;
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/CsvReleveParser.php

@@ -0,0 +1,160 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+/**
+ * Parses the CSV export of the SAS bank account into ReleveTransaction
+ * objects. Built from (and verified against) the real sample in
+ * sources-compta/extrais de comptes/00021322002.csv: `;`-separated,
+ * ISO-8859-1 encoded, columns "Date;Date de valeur;Débit;Crédit;Libellé;
+ * Solde", dates JJ/MM/AAAA, French decimal comma, exactly one of
+ * Débit/Crédit filled per row. The Solde column is ignored (no balance
+ * reconciliation in v1).
+ *
+ * Any deviation (wrong header, unparsable date/amount, empty label) throws
+ * a RuntimeException with a clear, user-facing French message -- the upload
+ * form catches it and shows a form error, never a raw crash page. Nothing
+ * is written to the database from here: parsing is a pure in-memory step.
+ */
+final class CsvReleveParser {
+
+  /**
+   * The exact header (after ISO-8859-1 → UTF-8 conversion) a file must
+   * carry to be considered a supported statement export.
+   */
+  private const HEADER = ['Date', 'Date de valeur', 'Débit', 'Crédit', 'Libellé', 'Solde'];
+
+  /**
+   * Parses a file by URI (any stream wrapper, typically private://).
+   *
+   * @return \Drupal\figli_compta_ledger\Import\ReleveTransaction[]
+   *   Every data row as a transaction, in file order.
+   *
+   * @throws \RuntimeException
+   *   With a ready-to-display message when the file isn't a supported
+   *   statement export.
+   */
+  public function parse(string $uri): array {
+    $stream = @fopen($uri, 'r');
+    if ($stream === FALSE) {
+      throw new \RuntimeException("Le fichier téléversé n'a pas pu être relu depuis le stockage privé.");
+    }
+    // Confirmed ISO-8859-1 on the real sample: a naive UTF-8 read would
+    // corrupt every accented label -- the one truly silent bug risk of
+    // this parser. The filter converts as fgetcsv() reads.
+    stream_filter_append($stream, 'convert.iconv.ISO-8859-1/UTF-8');
+
+    // Explicit enclosure + empty $escape: PHP 8.4 deprecates relying on
+    // the default escape (backslash), whose legacy behavior would let a
+    // stray "\" in a bank label swallow the next character -- with ''
+    // the bank's own quotes stay the only special characters.
+    $header = fgetcsv($stream, NULL, ';', '"', '');
+    if ($header === FALSE) {
+      fclose($stream);
+      throw new \RuntimeException('Le fichier est vide.');
+    }
+    $header = array_map(fn ($h) => trim((string) $h), $header);
+    if ($header !== self::HEADER) {
+      fclose($stream);
+      throw new \RuntimeException('Format de fichier non reconnu. En-tête attendu : « ' . implode(';', self::HEADER) . ' ». Seul l\'export CSV de la banque est pris en charge pour l\'instant (.ofx et .cmi non encore).');
+    }
+
+    $transactions = [];
+    $line = 1;
+    while (($row = fgetcsv($stream, NULL, ';', '"', '')) !== FALSE) {
+      $line++;
+      // Fully blank rows are just padding at the end of some exports.
+      if (trim(implode('', array_map('strval', $row))) === '') {
+        continue;
+      }
+      if (count($row) < 6) {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : nombre de colonnes inattendu (" . count($row) . ", 6 attendues).");
+      }
+
+      $dateRaw = trim((string) $row[0]);
+      if (!preg_match('/^(\d{2})\/(\d{2})\/(\d{4})$/', $dateRaw, $m) || !checkdate((int) $m[2], (int) $m[1], (int) $m[3])) {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : date « $dateRaw » invalide (JJ/MM/AAAA attendu).");
+      }
+      $date = $m[3] . '-' . $m[2] . '-' . $m[1];
+
+      $debit = trim((string) $row[2]);
+      $credit = trim((string) $row[3]);
+      if ($debit !== '' && $credit !== '') {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : Débit et Crédit renseignés simultanément, format inattendu.");
+      }
+      // A Débit is money out whatever sign the bank exported it with
+      // (the sample already stores it negative; -abs() normalizes any
+      // sibling export that doesn't), a Crédit is money in.
+      if ($debit !== '') {
+        $montant = -abs($this->parseAmount($debit, $line));
+      }
+      elseif ($credit !== '') {
+        $montant = abs($this->parseAmount($credit, $line));
+      }
+      else {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : ni Débit ni Crédit renseigné.");
+      }
+
+      $libelle = self::normalizeLibelle((string) $row[4]);
+      if ($libelle === '') {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : libellé vide, impossible de tracer la transaction.");
+      }
+
+      $transactions[] = new ReleveTransaction(
+        $date,
+        $montant,
+        $libelle,
+        self::fitid($date, $montant, $libelle),
+      );
+    }
+    fclose($stream);
+
+    if (!$transactions) {
+      throw new \RuntimeException("Aucune transaction trouvée dans le fichier (en-tête seul).");
+    }
+    return $transactions;
+  }
+
+  /**
+   * Fingerprint of one transaction: 'csv:' + sha1(date | signed amount to
+   * the centime | whitespace-normalized label). No case-folding -- two
+   * exports of the same account reproduce labels byte for byte, and the
+   * fingerprint must stay stable for the count-aware dedup to recognize
+   * an already-imported transaction years later.
+   *
+   * The amount goes in as a fixed 2-decimal string ("−1234.56") so no
+   * floating-point representation ever enters the hash.
+   */
+  public static function fitid(string $date, float $montant, string $normalizedLibelle): string {
+    return 'csv:' . sha1($date . '|' . number_format($montant, 2, '.', '') . '|' . $normalizedLibelle);
+  }
+
+  /**
+   * Trim + collapse internal whitespace runs to one space: stray double
+   * spaces would otherwise make the same transaction fingerprint
+   * differently across two exports of the same account.
+   */
+  public static function normalizeLibelle(string $libelle): string {
+    return trim((string) preg_replace('/\s+/u', ' ', $libelle));
+  }
+
+  /**
+   * French decimal ("1 234,56", "-45,89") → float, with a hard format
+   * check -- anything unexpected rejects the whole file with the line
+   * number rather than being silently coerced.
+   */
+  private function parseAmount(string $raw, int $line): float {
+    $clean = str_replace([' ', "\xC2\xA0"], '', $raw);
+    $clean = str_replace(',', '.', $clean);
+    if (!preg_match('/^[+-]?\d+(\.\d+)?$/', $clean)) {
+      throw new \RuntimeException("Ligne $line : montant « $raw » invalide.");
+    }
+    return (float) $clean;
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ReleveImportBatch.php

@@ -0,0 +1,181 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+use Drupal\Core\Entity\EntityStorageException;
+use Drupal\node\Entity\Node;
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Batch backend of the bank statement import: turns the parsed
+ * transactions into ligne_comptable nodes, ~25 per PHP-FPM request
+ * (several hundred transactions would blow the memory/time budget of a
+ * single request -- no Batch API precedent existed in this module
+ * before this).
+ *
+ * Count-aware dedup (see PLAN-import-releve-bancaire.md): for every
+ * fingerprint, the file tells how many times the transaction appears (k)
+ * and the database how many are already imported (m) -- the batch then
+ * creates max(0, k − m) lines. That imports every legitimate duplicate
+ * (two identical transfers the same day) while still recognizing an
+ * already-imported transaction across overlapping files.
+ *
+ * Every created line goes through SkipValidationContext (request-scoped,
+ * NOT the historical state key): répartition is deliberately empty, so
+ * the presave invariant sum(répartition) == montant_ht must not fire --
+ * field_ecart (= montant_ht) still gets computed and drives the existing
+ * "à trier" red marker on /lignes.
+ */
+final class ReleveImportBatch {
+
+  /**
+   * Transactions processed per batch step.
+   */
+  const CHUNK = 25;
+
+  /**
+   * Batch operation -- called repeatedly by Drupal until finished.
+   *
+   * @param array $transactions
+   *   ReleveTransaction::toArray() payloads, in file order.
+   * @param array $quotas
+   *   fitid => remaining lines to create (k − m, floored at 0).
+   * @param array $meta
+   *   Immutable import metadata: file_name, file_total (sum of every
+   *   transaction's signed amount, the control total), tag (flag term
+   *   name), flag_tid.
+   * @param array $context
+   *   Batch context (sandbox holds index + mutable quotas, results hold
+   *   the accumulators finished() assembles the summary from).
+   */
+  public static function operation(array $transactions, array $quotas, array $meta, array &$context): void {
+    if (!isset($context['sandbox']['index'])) {
+      $context['sandbox']['index'] = 0;
+      $context['sandbox']['total'] = count($transactions);
+      $context['sandbox']['quotas'] = $quotas;
+      // Seed results with the immutable import metadata (no key
+      // collision with the accumulators) + the zeroed accumulators.
+      $context['results'] += $meta + [
+        'created' => 0,
+        'duplicates' => 0,
+        'matched' => 0,
+        'unmatched' => 0,
+        'created_total' => 0.0,
+        'duplicates_total' => 0.0,
+        'duplicates_list' => [],
+        'errors' => [],
+      ];
+    }
+
+    /** @var \Drupal\figli_compta_ledger\SkipValidationContext $skip */
+    $skip = \Drupal::service('figli_compta_ledger.skip_validation_context');
+    /** @var \Drupal\figli_compta_ledger\Import\ClientMatcher $matcher */
+    $matcher = \Drupal::service('figli_compta_ledger.client_matcher');
+
+    $end = min($context['sandbox']['index'] + self::CHUNK, $context['sandbox']['total']);
+    while ($context['sandbox']['index'] < $end) {
+      $t = ReleveTransaction::fromArray($transactions[$context['sandbox']['index']]);
+
+      // Count-aware dedup: quota exhausted → already in base (this many
+      // times), skip but surface it on the result page for human review.
+      if (($context['sandbox']['quotas'][$t->fitid] ?? 0) <= 0) {
+        $context['results']['duplicates']++;
+        $context['results']['duplicates_total'] += $t->montant;
+        $context['results']['duplicates_list'][] = [
+          'date' => $t->date,
+          'montant' => $t->montant,
+          'libelle' => $t->libelle,
+        ];
+        $context['sandbox']['index']++;
+        continue;
+      }
+      $context['sandbox']['quotas'][$t->fitid]--;
+
+      $client = $matcher->match($t->libelle);
+      // Sensible truncate for the required title field: the full label
+      // lives in field_notes, the title only backs it up as fallback
+      // (same libelle display rule as everywhere in /lignes).
+      $node = Node::create([
+        'type' => 'ligne_comptable',
+        'title' => mb_substr($t->libelle, 0, 255),
+        'uid' => \Drupal::currentUser()->id(),
+        'status' => 1,
+        'field_date_ligne' => $t->date,
+        'field_type_ligne' => 'autre',
+        // Immutable audit reference (written here, never again), plus
+        // the three "same value to start with" fields the associate
+        // corrects while sorting (see PLAN's HT vs TTC section).
+        'field_montant_releve' => $t->montant,
+        'field_montant_ht' => $t->montant,
+        'field_montant_ttc' => $t->montant,
+        'field_tva' => 0,
+        'field_notes' => $t->libelle,
+        'field_import_fitid' => $t->fitid,
+        'field_client' => $client ? $client->id() : NULL,
+        'field_flag' => [$meta['flag_tid']],
+      ]);
+      try {
+        $skip->skip(fn () => $node->save());
+        $context['results']['created']++;
+        $context['results']['created_total'] += $t->montant;
+        $client ? $context['results']['matched']++ : $context['results']['unmatched']++;
+      }
+      catch (EntityStorageException $e) {
+        $context['results']['errors'][] = [
+          'libelle' => $t->libelle,
+          'error' => $e->getMessage(),
+        ];
+      }
+      $context['sandbox']['index']++;
+    }
+
+    $context['message'] = t('Import du relevé : @done/@total transactions', [
+      '@done' => $context['sandbox']['index'],
+      '@total' => $context['sandbox']['total'],
+    ]);
+    $context['finished'] = $context['sandbox']['total'] > 0
+      ? $context['sandbox']['index'] / $context['sandbox']['total']
+      : 1;
+  }
+
+  /**
+   * Batch finished callback: assembles the summary the result page
+   * reads -- including the accounting control total (file total must
+   * equal created + duplicates, to the centime; if not, a parsing bug
+   * silently ate a line somewhere, and the page says so loudly) -- and
+   * stores it in the private tempstore (per-user, request-safe), where
+   * ReleveImportResultController picks it up once and purges it.
+   */
+  public static function finished(bool $success, array $results, array $operations): void {
+    if (!$success) {
+      \Drupal::messenger()->addError("L'import a échoué à mi-parcours. Les transactions déjà traitées sont enregistrées ; relancez l'import du même fichier, le dédoublonnage ne recréera que ce qui manque.");
+      return;
+    }
+
+    $created_total = round((float) ($results['created_total'] ?? 0.0), 2);
+    $duplicates_total = round((float) ($results['duplicates_total'] ?? 0.0), 2);
+    $file_total = round((float) ($results['file_total'] ?? 0.0), 2);
+
+    $summary = [
+      'file_name' => (string) ($results['file_name'] ?? ''),
+      'tag' => (string) ($results['tag'] ?? ''),
+      'created' => (int) ($results['created'] ?? 0),
+      'duplicates' => (int) ($results['duplicates'] ?? 0),
+      'matched' => (int) ($results['matched'] ?? 0),
+      'unmatched' => (int) ($results['unmatched'] ?? 0),
+      'errors' => $results['errors'] ?? [],
+      'duplicates_list' => $results['duplicates_list'] ?? [],
+      'file_total' => $file_total,
+      'created_total' => $created_total,
+      'duplicates_total' => $duplicates_total,
+      // To the centime: every parsed transaction was either created or
+      // recognized as already in base. Any drift means a line vanished
+      // -- never expected, always announced.
+      'totals_ok' => abs($file_total - $created_total - $duplicates_total) < 0.005,
+    ];
+
+    \Drupal::service('tempstore.private')->get('figli_compta_ledger')
+      ->set('releve_import_result', $summary);
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ReleveTransaction.php

@@ -0,0 +1,47 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+/**
+ * One bank statement transaction, in the neutral shape every parser
+ * (CSV today, OFX/CMI maybe later) produces -- the rest of the import
+ * chain (dedup, client matching, node creation) only ever sees this.
+ *
+ * $date: AAAA-MM-JJ (converted from the bank format at parse time).
+ * $montant: signed, negative = money out (Débit), to the centime.
+ * $libelle: raw bank label (full, untruncated in CSV), the basis for
+ *   client matching and the line's visible Notes.
+ * $fitid: dedup fingerprint, see CsvReleveParser::fitid().
+ */
+final class ReleveTransaction {
+
+  public function __construct(
+    public readonly string $date,
+    public readonly float $montant,
+    public readonly string $libelle,
+    public readonly string $fitid,
+  ) {}
+
+  /**
+   * Plain-array shape for Batch API serialization (operation args and
+   * sandbox are serialized between requests).
+   */
+  public function toArray(): array {
+    return [
+      'date' => $this->date,
+      'montant' => $this->montant,
+      'libelle' => $this->libelle,
+      'fitid' => $this->fitid,
+    ];
+  }
+
+  public static function fromArray(array $values): self {
+    return new self(
+      (string) $values['date'],
+      (float) $values['montant'],
+      (string) $values['libelle'],
+      (string) $values['fitid'],
+    );
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/SkipValidationContext.php

@@ -0,0 +1,64 @@
+<?php
+
+namespace Drupal\figli_compta_ledger;
+
+/**
+ * Request-scoped opt-out of the répartition invariant check in
+ * figli_compta_ledger_node_presave().
+ *
+ * The historical state key ('figli_compta_ledger.skip_validation') is a flag
+ * shared by every request on the site, stored in the database: while a
+ * programmatic save (inline type change, bank statement import) holds it,
+ * a *concurrent* normal form save happening in another PHP-FPM request would
+ * silently skip validation too -- exactly the kind of hole an integrity
+ * check must never have. This service lives in the dependency injection
+ * container of its own request, so a skip here is physically invisible to
+ * every other request; the depth counter makes nested skips safe and the
+ * try/finally in skip() guarantees it unwinds on exceptions as well as on
+ * normal completion.
+ *
+ * The state key is still honored by node_presave() for backward compatibility
+ * with already-shipped migration scripts, but new code (batch imports,
+ * future migrations) must use this service instead.
+ */
+final class SkipValidationContext {
+
+  /**
+   * Current skip depth (0 = validation active).
+   *
+   * @var int
+   */
+  private int $depth = 0;
+
+  /**
+   * Runs $operation with the répartition-sum check disabled for this
+   * request only, restoring it afterwards whatever happens.
+   *
+   * @param callable $operation
+   *   Typically fn () => $node->save().
+   *
+   * @return mixed
+   *   Whatever $operation returns.
+   */
+  public function skip(callable $operation): mixed {
+    $this->depth++;
+    try {
+      return $operation();
+    }
+    finally {
+      $this->depth--;
+    }
+  }
+
+  /**
+   * Whether the répartition-sum check is currently disabled for this
+   * request. Read by figli_compta_ledger_node_presave().
+   *
+   * @return bool
+   *   TRUE when a skip() is currently in progress.
+   */
+  public function isSkipped(): bool {
+    return $this->depth > 0;
+  }
+
+}

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

@@ -10,7 +10,8 @@
 #}
 <nav class="figli-page-nav">
   <a href="{{ path('figli_compta_ledger.home') }}" class="{{ current_route == 'figli_compta_ledger.home' ? 'is-active' : '' }}">Grand livre</a>
-  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">Dashboard</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_repartition' ? 'is-active' : '' }}">Répartition/Soldes</a>
   <a href="{{ path('figli_compta_ledger.dashboard_compte') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_compte' ? 'is-active' : '' }}">Par compte</a>
 </nav>
 {% verbatim %}

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

@@ -0,0 +1,39 @@
+{#
+  Répartition / Soldes: solde par compte (all-time + évolution année par
+  année), split out of the general dashboard (figli-compta-dashboard.html.twig)
+  to keep that one focused on activité/CA/type/client.
+
+  {% 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.
+#}
+<nav class="figli-page-nav">
+  <a href="{{ path('figli_compta_ledger.home') }}" class="{{ current_route == 'figli_compta_ledger.home' ? 'is-active' : '' }}">Grand livre</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_repartition' ? 'is-active' : '' }}">Répartition/Soldes</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_compte') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_compte' ? 'is-active' : '' }}">Par compte</a>
+</nav>
+{% verbatim %}
+<div id="figli-dashboard-app">
+  <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 class="figli-chart-section">
+      <h2>Solde par compte</h2>
+      <p class="figli-note">Solde cumulé de chaque compte depuis l'origine (ouverture comprise) -- vert = créditeur, rouge = débiteur.</p>
+      <h-bar-chart :items="soldeParCompteItems" :format-value="formatEurRound"></h-bar-chart>
+    </section>
+
+    <section class="figli-chart-section">
+      <h2>Évolution du solde par compte</h2>
+      <p class="figli-note">Solde de clôture de chaque compte, année par année.</p>
+      <div class="figli-trend-grid">
+        <div class="figli-trend-card" v-for="compte in comptesOrdonnes" :key="compte">
+          <div class="figli-trend-title">{{ compte }}</div>
+          <mini-trend :annees="stats.annees" :values="trendValues(compte)" :format-value="formatEurRound"></mini-trend>
+        </div>
+      </div>
+    </section>
+  </template>
+</div>
+{% endverbatim %}

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

@@ -1,6 +1,7 @@
 {#
-  Charts and aggregate totals: solde par compte, chiffre d'affaires par
+  Charts and aggregate totals: chiffre d'affaires par année, répartition
-  année, répartition par type, top clients. The spreadsheet-like
+  par type, top clients. Solde par compte lives on its own page now (see
+  figli-compta-dashboard-repartition.html.twig). The spreadsheet-like
   line-by-line view is the site's home page (figli-compta-home.html.twig).
 
   {% verbatim %} below: this is Vue template syntax, not Twig -- both use
@@ -9,7 +10,8 @@
 #}
 <nav class="figli-page-nav">
   <a href="{{ path('figli_compta_ledger.home') }}" class="{{ current_route == 'figli_compta_ledger.home' ? 'is-active' : '' }}">Grand livre</a>
-  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">Dashboard</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_repartition' ? 'is-active' : '' }}">Répartition/Soldes</a>
   <a href="{{ path('figli_compta_ledger.dashboard_compte') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_compte' ? 'is-active' : '' }}">Par compte</a>
 </nav>
 {% verbatim %}
@@ -26,10 +28,6 @@
         <div class="figli-summary-label">CA {{ caAnneeEnCours.annee }}</div>
         <div class="figli-summary-value">{{ formatEurRound(caAnneeEnCours.value) }}</div>
       </div>
-      <div class="figli-summary-card" v-for="item in soldeParCompteItems.slice(0, 1)" :key="'top-' + item.label">
-        <div class="figli-summary-label">Meilleur solde</div>
-        <div class="figli-summary-value" :class="item.value < 0 ? 'is-negative' : 'is-positive'">{{ item.label }} · {{ formatEurRound(item.value) }}</div>
-      </div>
     </div>
 
     <section class="figli-chart-section">
@@ -38,33 +36,54 @@
       <column-chart :items="caParAnneeItems" :format-value="formatEurRound"></column-chart>
     </section>
 
-    <section class="figli-chart-section">
-      <h2>Solde par compte</h2>
-      <p class="figli-note">Solde cumulé de chaque compte depuis l'origine (ouverture comprise) -- vert = créditeur, rouge = débiteur.</p>
-      <h-bar-chart :items="soldeParCompteItems" :format-value="formatEurRound"></h-bar-chart>
-    </section>
-
-    <section class="figli-chart-section">
-      <h2>Évolution du solde par compte</h2>
-      <p class="figli-note">Solde de clôture de chaque compte, année par année.</p>
-      <div class="figli-trend-grid">
-        <div class="figli-trend-card" v-for="compte in comptesOrdonnes" :key="compte">
-          <div class="figli-trend-title">{{ compte }}</div>
-          <mini-trend :annees="stats.annees" :values="trendValues(compte)" :format-value="formatEurRound"></mini-trend>
-        </div>
-      </div>
-    </section>
-
     <section class="figli-chart-section">
       <h2>Répartition de l'activité par type</h2>
       <p class="figli-note">Montant total (HT, valeur absolue) par type de ligne, hors ouvertures.</p>
       <h-bar-chart :items="typeItems" :format-value="formatEurRound" :color-for="typeColor"></h-bar-chart>
+      <div class="figli-year-hbar-grid">
+        <div class="figli-year-hbar-card" v-for="y in typeItemsParAnnee" :key="y.annee">
+          <div class="figli-year-hbar-title">{{ y.annee }}</div>
+          <h-bar-chart :items="y.items" :format-value="formatEurRound" :color-for="typeColor" compact></h-bar-chart>
+        </div>
+      </div>
     </section>
 
     <section class="figli-chart-section">
       <h2>Top clients par chiffre d'affaires</h2>
       <p class="figli-note">Les 12 clients ayant généré le plus de chiffre d'affaires, toutes années confondues.</p>
       <h-bar-chart :items="topClientsItems" :format-value="formatEurRound"></h-bar-chart>
+      <div class="figli-year-hbar-grid">
+        <div class="figli-year-hbar-card" v-for="y in topClientsParAnnee" :key="y.annee">
+          <div class="figli-year-hbar-title">{{ y.annee }}</div>
+          <h-bar-chart :items="y.items" :format-value="formatEurRound" compact></h-bar-chart>
+        </div>
+      </div>
+    </section>
+
+    <section class="figli-chart-section">
+      <h2>Charges structurelles par client</h2>
+      <p class="figli-note">Montant total (HT, valeur absolue) des charges structurelles par vendeur/organisme, toutes années confondues.</p>
+      <h-bar-chart :items="chargeParClientItems" :format-value="formatEurRound" :color-for="typeColor"></h-bar-chart>
+      <div class="figli-chart-total">Total : {{ formatEurRound(sumItems(chargeParClientItems)) }}</div>
+      <div class="figli-year-hbar-grid">
+        <div class="figli-year-hbar-card" v-for="y in chargeParClientParAnnee" :key="y.annee">
+          <div class="figli-year-hbar-title">{{ y.annee }}</div>
+          <h-bar-chart :items="y.items" :format-value="formatEurRound" :color-for="typeColor" compact></h-bar-chart>
+          <div class="figli-chart-total is-compact">Total : {{ formatEurRound(sumItems(y.items)) }}</div>
+        </div>
+      </div>
+    </section>
+
+    <section class="figli-chart-section">
+      <h2>Total des versements par compte</h2>
+      <p class="figli-note">Montant total versé à chaque compte associé, plus les salaires/stages et sous-traitants, toutes années confondues.</p>
+      <h-bar-chart :items="versementsParCompteItems" :format-value="formatEurRound" :color-for="typeColor"></h-bar-chart>
+      <div class="figli-year-hbar-grid">
+        <div class="figli-year-hbar-card" v-for="y in versementsParCompteParAnnee" :key="y.annee">
+          <div class="figli-year-hbar-title">{{ y.annee }}</div>
+          <h-bar-chart :items="y.items" :format-value="formatEurRound" :color-for="typeColor" compact></h-bar-chart>
+        </div>
+      </div>
     </section>
   </template>
 </div>

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

@@ -1,24 +1,19 @@
 {#
   Dashboard shell: Drupal renders the page (nav, auth, permissions).
-  dashboard.js (Vue 3) fetches JSON:API and renders a spreadsheet-like table
+  home.js (Vue 3) renders a spreadsheet-like table of every ligne comptable,
-  of every ligne comptable, with filters and month/year grouping, client-side.
+  with filters and month/year grouping applied server-side (see
-  "Ajouter une ligne" opens the real Drupal node form in a modal
+  LedgerRowsController). "Ajouter une ligne" opens the real Drupal node form
-  (core/drupal.dialog.ajax) -- no form logic duplicated in JS.
+  in a modal (core/drupal.dialog.ajax) -- no form logic duplicated in JS.
 #}
 <nav class="figli-page-nav">
   <a href="{{ path('figli_compta_ledger.home') }}" class="{{ current_route == 'figli_compta_ledger.home' ? 'is-active' : '' }}">Grand livre</a>
-  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">Dashboard</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}" class="{{ current_route == 'figli_compta_ledger.dashboard' ? 'is-active' : '' }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_repartition' ? 'is-active' : '' }}">Répartition/Soldes</a>
   <a href="{{ path('figli_compta_ledger.dashboard_compte') }}" class="{{ current_route == 'figli_compta_ledger.dashboard_compte' ? 'is-active' : '' }}">Par compte</a>
 </nav>
 {% verbatim %}
 <div id="figli-home-app">
   <div class="figli-toolbar">
-    <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
-    {% endverbatim %}
-    {% if can_view_history %}
-      <a href="{{ path('figli_compta_ledger.history') }}" class="button">Historique</a>
-    {% endif %}
-    {% verbatim %}
 
     <label>Compte
       <span class="figli-filter-row">
@@ -44,6 +39,13 @@
       </span>
     </label>
 
+    <label>Libellé / Détails
+      <span class="figli-filter-row">
+        <input type="text" v-model="filterQ" placeholder="Rechercher…" autocomplete="off" class="figli-client-input" />
+        <button v-if="filterQ" type="button" class="figli-filter-clear" @click="filterQ = ''" title="Effacer ce filtre">✕</button>
+      </span>
+    </label>
+
     <label>Type
       <span class="figli-filter-row">
         <div class="figli-multiselect">
@@ -110,7 +112,7 @@
       <option v-for="f in allFlagsList" :key="f" :value="f"></option>
     </datalist>
 
-    <span class="figli-count" v-if="!loading">{{ filteredRows.length }} / {{ rows.length }} lignes chargées{{ errorCount ? ' — ' + errorCount + ' avec écart' : '' }}</span>
+    <span class="figli-count" v-if="!loading">{{ rows.length }} ligne{{ rows.length > 1 ? 's' : '' }} chargée{{ rows.length > 1 ? 's' : '' }}{{ errorCount ? ' — ' + errorCount + ' avec écart' : '' }}</span>
   </div>
 
   <p v-if="typeUpdateError" class="figli-error figli-inline-error">Erreur : {{ typeUpdateError }} <button type="button" class="figli-clear-drilldown" @click="typeUpdateError = null">✕</button></p>
@@ -128,21 +130,23 @@
           <th>Facture</th>
           <th>Libellé / Détail</th>
           <th>Signalement</th>
-          <th class="amount">Montant HT</th>
+          <th class="amount figli-ht-col">HT</th>
-          <th class="amount">Montant TTC</th>
+          <th class="amount figli-cotisation-col">1,1%</th>
+          <th class="amount figli-tva-col">TVA</th>
+          <th class="amount figli-ttc-col">TTC</th>
           <th v-for="c in allComptes" :key="c" class="amount compte-col">{{ c }}</th>
           <th class="amount">Écart</th>
         </tr>
       </thead>
       <tbody>
         <tr ref="topSentinel" class="figli-sentinel-row">
-          <td :colspan="7 + allComptes.length + 3">
+          <td :colspan="7 + allComptes.length + 5">
             <span v-if="loadingOlder">Chargement des mois précédents…</span>
           </td>
         </tr>
         <template v-for="item in groupedRows" :key="item.key">
           <tr v-if="item.isGroup" class="figli-group-row" :data-year="item.year">
-            <td :colspan="7 + allComptes.length + 3">{{ item.label }} <span class="figli-note">({{ item.count }} lignes)</span></td>
+            <td :colspan="7 + allComptes.length + 5">{{ item.label }} <span class="figli-note">({{ item.count }} lignes)</span></td>
           </tr>
           <tr v-else :class="{'figli-flag-row': item.hasFlag}" :data-year="item.date ? item.date.slice(0, 4) : null">
             <td class="actions-col">
@@ -239,27 +243,39 @@
                 <template v-else>—</template>
               </span>
             </td>
-            <td class="amount" :class="montantClass(item.montant_ht)">{{ formatEur(item.montant_ht) }}</td>
+            <td class="amount figli-ht-col" :class="montantClass(item.montant_ht)">{{ formatEur(item.montant_ht) }}</td>
-            <td class="amount">{{ formatEur(item.montant_ttc) }}</td>
+            <td class="amount figli-cotisation-col">{{ formatEur(item.cotisation) }}</td>
+            <td class="amount figli-tva-col" :class="{'figli-tva-nonofficial': !isTvaOfficial(item.tva)}" :title="!isTvaOfficial(item.tva) ? 'Taux TVA non officiel (ni 0, 2,1, 5,5, 10 ni 20 %)' : null">{{ formatPct(item.tva) }}</td>
+            <td class="amount figli-ttc-col">{{ 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="amount" :class="{'figli-ecart': item.hasError && item.ecart < 0, 'figli-ecart-positif': item.hasError && item.ecart > 0}">{{ item.hasError ? formatEur(item.ecart) : '' }}</td>
           </tr>
         </template>
         <tr ref="bottomSentinel" class="figli-sentinel-row">
-          <td :colspan="7 + allComptes.length + 3">
+          <td :colspan="7 + allComptes.length + 5">
             <span v-if="loadingNewer">Chargement des mois suivants…</span>
           </td>
         </tr>
       </tbody>
       <tfoot>
         <tr class="figli-totals-row">
-          <td class="actions-col"></td>
+          <td colspan="7">
-          <td colspan="6">
+            <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
+            {% endverbatim %}
+            {% if can_import_releve %}
+              <a href="{{ path('figli_compta_ledger.releve_import_form') }}" class="button">Importer un relevé</a>
+            {% endif %}
+            {% if can_view_history %}
+              <a href="{{ path('figli_compta_ledger.history') }}" class="button">Historique</a>
+            {% endif %}
+            {% verbatim %}
             Solde {{ currentYear || '…' }} (créditeur / débiteur)
             <span v-if="currentYearLoading" class="figli-note">chargement…</span>
           </td>
-          <td class="amount">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ht) : '' }}</td>
+          <td class="amount figli-ht-col">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ht) : '' }}</td>
-          <td class="amount">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ttc) : '' }}</td>
+          <td class="amount figli-cotisation-col">{{ currentYearTotals ? formatEur(currentYearTotals.cotisation) : '' }}</td>
+          <td class="amount figli-tva-col"></td>
+          <td class="amount figli-ttc-col">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ttc) : '' }}</td>
           <td v-for="c in allComptes" :key="c" class="amount compte-col" :class="currentYearTotals ? soldeClass(currentYearTotals.par_compte[c]) : ''">{{ currentYearTotals && currentYearTotals.par_compte[c] !== undefined ? formatEur(currentYearTotals.par_compte[c]) : '' }}</td>
           <td class="amount" :class="currentYearTotals ? soldeClass(currentYearTotals.ecart) : ''">{{ currentYearTotals ? formatEur(currentYearTotals.ecart) : '' }}</td>
         </tr>
@@ -318,13 +334,12 @@
               <td class="amount" :class="montantClass(item.montant_ht)">{{ formatEur(item.montant_ht) }}</td>
               <td class="amount">{{ formatEur(item.montant_ttc) }}</td>
               <td v-for="c in modalComptes" :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="amount" :class="{'figli-ecart': item.hasError && item.ecart < 0, 'figli-ecart-positif': item.hasError && item.ecart > 0}">{{ item.hasError ? formatEur(item.ecart) : '' }}</td>
             </tr>
           </tbody>
           <tfoot>
             <tr class="figli-totals-row">
-              <td class="actions-col"></td>
+              <td colspan="6">Solde entrées et sorties liées (créditeur / débiteur)</td>
-              <td colspan="5">Solde entrées et sorties liées (créditeur / débiteur)</td>
               <td class="amount">{{ drilldownTotals ? formatEur(drilldownTotals.montant_ht) : '' }}</td>
               <td class="amount">{{ drilldownTotals ? formatEur(drilldownTotals.montant_ttc) : '' }}</td>
               <td v-for="c in modalComptes" :key="c" class="amount compte-col" :class="drilldownTotals ? soldeClass(drilldownTotals.par_compte[c]) : ''">{{ drilldownTotals && drilldownTotals.par_compte[c] !== undefined ? formatEur(drilldownTotals.par_compte[c]) : '' }}</td>

web/modules/custom/figli_compta_ledger/templates/figli-compta-releve-import-result.html.twig

@@ -0,0 +1,80 @@
+{#
+  Résultat d'import d'un relevé bancaire (ReleveImportResultController).
+  Page simple sans Vue : Twig rend tout, les chiffres viennent du tempstore
+  privé (une seule lecture, purgée aussitôt). Mêmes classes de navigation
+  que les autres pages du module (figli-page-nav, admin-chrome.css).
+#}
+<nav class="figli-page-nav">
+  <a href="{{ path('figli_compta_ledger.home') }}">Grand livre</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}">Répartition/Soldes</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_compte') }}">Par compte</a>
+</nav>
+<div class="figli-releve-result">
+  <h2>Import terminé — {{ summary.file_name }}</h2>
+  <p class="figli-releve-tag">Chaque ligne créée porte le signalement
+    <span class="figli-flag-badge">{{ summary.tag }}</span> et apparaît sur
+    <a href="{{ lignes_url }}">/lignes</a> avec un liseré rouge (répartition à faire) tant qu'elle n'a pas été triée.</p>
+
+  <div class="figli-releve-stats">
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.created }}</span>
+      <span class="figli-releve-stat-label">lignes créées</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.duplicates }}</span>
+      <span class="figli-releve-stat-label">doublons déjà en base (ignorés)</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.matched }}</span>
+      <span class="figli-releve-stat-label">clients rapprochés</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.unmatched }}</span>
+      <span class="figli-releve-stat-label">sans client (à remplir)</span>
+    </div>
+  </div>
+
+  <h3>Totaux de contrôle</h3>
+  <table class="figli-releve-totals">
+    <tbody>
+      <tr><th scope="row">Somme des mouvements du fichier</th><td class="figli-releve-amount">{{ summary.file_total }}</td></tr>
+      <tr><th scope="row">Somme des lignes créées</th><td class="figli-releve-amount">{{ summary.created_total }}</td></tr>
+      <tr><th scope="row">Somme des doublons ignorés</th><td class="figli-releve-amount">{{ summary.duplicates_total }}</td></tr>
+    </tbody>
+  </table>
+  {% if summary.totals_ok %}
+    <p class="figli-releve-ok">Équilibre vérifié au centime : aucun mouvement perdu ni dupliqué.</p>
+  {% else %}
+    <p class="figli-releve-alert">Anomalie de parsing : la somme des mouvements du fichier ne correspond pas à « créées + doublons ». Vérifiez le fichier source et les lignes importées avant de trier le lot.</p>
+  {% endif %}
+
+  {% if summary.errors_count %}
+    <h3>Erreurs ({{ summary.errors_count }})</h3>
+    <ul class="figli-releve-errors">
+      {% for e in summary.errors %}<li>{{ e }}</li>{% endfor %}
+    </ul>
+  {% endif %}
+
+  {% if summary.duplicates_list %}
+    <h3>Doublons ignorés ({{ summary.duplicates_list|length }})</h3>
+    <p>Ces transactions figuraient déjà en base (empreinte identique, toutes provenances confondues). Vérifiez la liste si vous attendiez un mouvement.</p>
+    <div class="figli-releve-dup-wrap">
+      <table class="figli-releve-dups">
+        <thead>
+          <tr><th scope="col">Date</th><th scope="col">Montant</th><th scope="col">Libellé</th></tr>
+        </thead>
+        <tbody>
+          {% for d in summary.duplicates_list %}
+            <tr><td>{{ d.date }}</td><td class="figli-releve-amount">{{ d.montant }}</td><td>{{ d.libelle }}</td></tr>
+          {% endfor %}
+        </tbody>
+      </table>
+    </div>
+  {% endif %}
+
+  <div class="figli-releve-actions">
+    <a class="button button--primary" href="{{ lignes_url }}">Voir les lignes importées sur /lignes</a>
+    <a class="button" href="{{ import_url }}">Importer un autre relevé</a>
+  </div>
+</div>