bachir
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Each year's ouverture (opening balance) should match the previous year's calculated closing balance (that year's own ouverture + every movement dated within it). The historical spreadsheets carry real gaps here that were preserved as-is during migration -- this surfaces them per compte, on the ouverture row(s) they affect, the same way the per-ligne écart column already does, rather than correcting them. New LedgerStatsController::reconciliationOuverture() endpoint (a single grouped SQL aggregate over ouverture vs. non-ouverture lines per year/compte, not per-node loading) backs a small badge shown only on the affected ouverture row(s), scoped to whichever compte that specific row's répartition touches.