### A. ENCAISSEMENTS CLIENTS NON RAPPROCHES (compte 1)
-- non rapproches
bid=49 | dateo=2026-01-16 | amount=973.68000000 | emetteur=Maisons naturea | num_releve= | rappro=0 | pid=48 | ref=PAY2601-0047
bid=52 | dateo=2026-01-22 | amount=432.00000000 | emetteur=Renault Trucks | num_releve= | rappro=0 | pid=51 | ref=PAY2601-0050
bid=54 | dateo=2026-02-05 | amount=499.11000000 | emetteur=LEFEVRE R | num_releve= | rappro=0 | pid=53 | ref=PAY2602-0052
bid=100 | dateo=2026-06-26 | amount=832.23000000 | emetteur=Sabran Anthony | num_releve= | rappro=0 | pid=99 | ref=PAY2606-0094

-- total non rapproches
total=2737.02000000 | n=4

### B. LIGNES BANQUE CREEES BIEN APRES LEUR DATE DE VALEUR (compte 1, credits)
-- creation tardive >25j
rowid=402 | dateo=2025-12-31 | datec=2026-08-10 11:09:08 | j=222 | amount=37001.25000000 | label=Solde au 31/12/2025 — comptes annuels signés TACHER ACOGEX, poste 512 (confirmé par le relevé : 29 521,40 au 09/08/2026 + 7 479,85 de flux) | num_releve=202512 | rappro=1
rowid=47 | dateo=2026-01-04 | datec=2026-02-10 16:19:19 | j=37 | amount=1083.36000000 | label=(CustomerInvoicePayment) | num_releve=202601 | rappro=1
rowid=46 | dateo=2026-01-05 | datec=2026-02-10 16:18:04 | j=36 | amount=264.58000000 | label=(CustomerInvoicePayment) | num_releve=202601 | rappro=1
rowid=45 | dateo=2026-01-06 | datec=2026-02-10 16:09:42 | j=35 | amount=730.82000000 | label=(CustomerInvoicePayment) | num_releve=202601 | rappro=1
rowid=48 | dateo=2026-01-09 | datec=2026-02-10 16:55:14 | j=32 | amount=3765.60000000 | label=(CustomerInvoicePayment) | num_releve=202601 | rappro=1
rowid=409 | dateo=2026-01-14 | datec=2026-08-10 13:50:03 | j=208 | amount=16.75000000 | label=Annulation acompte HTC (2/2) | num_releve=202601 | rappro=1
rowid=408 | dateo=2026-01-14 | datec=2026-08-10 13:50:03 | j=208 | amount=16.75000000 | label=Annulation acompte HTC (1/2) | num_releve=202601 | rappro=1
rowid=327 | dateo=2026-02-17 | datec=2026-08-10 08:13:01 | j=174 | amount=54.00000000 | label=Crédit-bail — acte de gestion à identifier | num_releve=202602 | rappro=1
rowid=310 | dateo=2026-02-25 | datec=2026-08-09 22:45:25 | j=165 | amount=3115.00000000 | label=Remboursement DGFiP — crédit de TVA | num_releve=202602 | rappro=1
rowid=65 | dateo=2026-03-12 | datec=2026-04-09 16:26:27 | j=28 | amount=348.00000000 | label=(CustomerInvoicePayment) | num_releve=202603 | rappro=1
rowid=68 | dateo=2026-03-13 | datec=2026-04-09 17:51:08 | j=27 | amount=1607.64000000 | label=(CustomerInvoicePayment) | num_releve=202603 | rappro=1
rowid=69 | dateo=2026-04-02 | datec=2026-04-28 12:31:55 | j=26 | amount=1612.80000000 | label=(CustomerInvoicePayment) | num_releve=202604 | rappro=1
rowid=312 | dateo=2026-04-30 | datec=2026-08-09 22:45:25 | j=101 | amount=4808.00000000 | label=Remboursement DGFiP — crédit de TVA | num_releve=202604 | rappro=1
rowid=418 | dateo=2026-05-15 | datec=2026-08-10 13:50:03 | j=87 | amount=253.43000000 | label=Remboursement Verpakgigant | num_releve=202605 | rappro=1
rowid=341 | dateo=2026-05-18 | datec=2026-08-10 08:13:01 | j=84 | amount=118.80000000 | label=Compte courant d'associé | num_releve=202605 | rappro=1
rowid=361 | dateo=2026-05-19 | datec=2026-08-10 08:15:38 | j=83 | amount=7000.00000000 | label=(CustomerInvoicePayment) Acompte Normandie Biologi'K | num_releve=202605 | rappro=1
rowid=342 | dateo=2026-05-29 | datec=2026-08-10 08:13:01 | j=73 | amount=500.00000000 | label=Compte courant d'associé | num_releve=202605 | rappro=1
rowid=448 | dateo=2026-05-30 | datec=2026-08-10 18:54:50 | j=72 | amount=2190.99000000 | label=(CustomerInvoicePayment) Virement Julien Lautour - Arbre de Fer ADF-001 a 004 | num_releve=202605 | rappro=1
rowid=442 | dateo=2026-06-02 | datec=2026-08-10 18:49:42 | j=69 | amount=2464.00000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-002 | num_releve=202606 | rappro=1
rowid=444 | dateo=2026-06-02 | datec=2026-08-10 18:49:42 | j=69 | amount=1848.00000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-004 | num_releve=202606 | rappro=1
rowid=443 | dateo=2026-06-02 | datec=2026-08-10 18:49:42 | j=69 | amount=554.40000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-003 | num_releve=202606 | rappro=1
rowid=441 | dateo=2026-06-02 | datec=2026-08-10 18:49:42 | j=69 | amount=619.97000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-001 | num_releve=202606 | rappro=1
rowid=445 | dateo=2026-06-18 | datec=2026-08-10 18:49:42 | j=53 | amount=1478.40000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-005 | num_releve=202606 | rappro=1
rowid=362 | dateo=2026-06-22 | datec=2026-08-10 08:15:39 | j=49 | amount=7000.00000000 | label=(CustomerInvoicePayment) Acompte Normandie Biologi'K | num_releve=202606 | rappro=1
rowid=350 | dateo=2026-06-23 | datec=2026-08-10 08:13:01 | j=48 | amount=10000.00000000 | label=Compte courant d'associé | num_releve=202606 | rappro=1
rowid=349 | dateo=2026-06-23 | datec=2026-08-10 08:13:01 | j=48 | amount=590.40000000 | label=Compte courant d'associé | num_releve=202606 | rappro=1
rowid=446 | dateo=2026-06-26 | datec=2026-08-10 18:49:43 | j=45 | amount=858.43000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-006 | num_releve=202606 | rappro=1
rowid=447 | dateo=2026-07-04 | datec=2026-08-10 18:49:43 | j=37 | amount=1478.40000000 | label=(CustomerInvoicePayment) Virement Normandie Bois Koncept 2026-REF-NBK-007 | num_releve=202607 | rappro=1
rowid=363 | dateo=2026-07-15 | datec=2026-08-10 08:15:41 | j=26 | amount=7000.00000000 | label=(CustomerInvoicePayment) Acompte Normandie Biologi'K | num_releve=202607 | rappro=1
rowid=452 | dateo=2026-07-16 | datec=2026-08-19 09:22:28 | j=34 | amount=379.20000000 | label=(AgentCompta) VIREMENT EN VOTRE FAVEUR RENAULT TRUCKS 6402441962 2960001668,FA 2606-0246,FA2606-0237, 6402441962 | num_releve=202607 | rappro=1
rowid=535 | dateo=2026-08-11 | datec=2026-10-19 10:25:56 | j=69 | amount=1478.40000000 | label=(AgentCompta) VIREMENT EN VOTRE FAVEUR VIR INST de Normandie Bois Konce Loyer aout SCTINSTOUTEfT8tObOQkmTo40qhrpc4A | num_releve=202608 | rappro=1
rowid=469 | dateo=2026-08-18 | datec=2026-10-01 12:29:54 | j=44 | amount=590.40000000 | label=(AgentCompta) VIREMENT EN VOTRE FAVEUR M JULIEN LAUTOUR EI Loyer Juille Loyer Juillet | num_releve=202608 | rappro=1
rowid=465 | dateo=2026-08-27 | datec=2026-09-28 11:38:53 | j=32 | amount=348.00000000 | label=(AgentCompta) VIREMENT EN VOTRE FAVEUR RENAULT TRUCKS 6402458972 FA2607-0265, 6402458972 | num_releve=202608 | rappro=1
rowid=466 | dateo=2026-09-02 | datec=2026-09-28 11:39:26 | j=26 | amount=103.83000000 | label=(AgentCompta) VIREMENT EN VOTRE FAVEUR VIR INST de M PAUL VILLEY studio Pauline studio Pauline | num_releve=202609 | rappro=1
rowid=488 | dateo=2026-09-09 | datec=2026-10-11 09:01:23 | j=32 | amount=4582.74000000 | label=(AgentCompta groupé) VIREMENT EN VOTRE FAVEUR 322+323+324+326+327+328 NORMANDI FA08/18+19+20+21+27+28 TKP 322+323+324+326+327+328 NORMANDIE B | num_releve=202609 | rappro=1

### C. MONTANT IMPUTE SUR DES FACTURES POSTERIEURES A LA DATE DE BANQUE (par paiement)
pid=116 PAY2607-0111 banque=2026-07-15 montant=7000.00000000 | impute_sur_factures_posterieures=7000 sur 7000 (9/9 imputations) | (CustomerInvoicePayment) Acompte Normandie Biologi'K
pid=115 PAY2606-0110 banque=2026-06-22 montant=7000.00000000 | impute_sur_factures_posterieures=4700.25 sur 7000 (5/10 imputations) | (CustomerInvoicePayment) Acompte Normandie Biologi'K
pid=114 PAY2605-0109 banque=2026-05-19 montant=7000.00000000 | impute_sur_factures_posterieures=3314.97 sur 7000 (4/10 imputations) | (CustomerInvoicePayment) Acompte Normandie Biologi'K
pid=67 PAY2603-0062 banque=2026-03-13 montant=1607.64000000 | impute_sur_factures_posterieures=1607.65 sur 1607.65 (1/1 imputations) | (CustomerInvoicePayment)
pid=15 PAY2507-0015 banque=2025-07-08 montant=438.00000000 | impute_sur_factures_posterieures=438 sur 438 (1/1 imputations) | (CustomerInvoicePayment)
pid=136 PAY2609-0131 banque=2026-09-02 montant=103.83000000 | impute_sur_factures_posterieures=103.83 sur 103.83 (1/1 imputations) | (AgentCompta) VIREMENT EN VOTRE FAVEUR VIR INST de M PAUL VILLEY studio Pauline studio Pauline
pid=14 PAY2505-0014 banque=2025-05-17 montant=59.04000000 | impute_sur_factures_posterieures=59.04 sur 59.04 (1/1 imputations) | (CustomerInvoicePayment)
TOTAL_IMPUTE_POSTERIEUR=17223.74 sur 22 imputations

### D. DETAIL PAIEMENTS 114/115/116/117 : factures et dates
-- detail acomptes
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=1182.12000000 | fref=FA2602-0142 | datef=2026-02-25 | total_ttc=1182.12000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=492.86000000 | fref=FA2604-0176 | datef=2026-04-17 | total_ttc=492.86000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=174.43000000 | fref=FA2604-0199 | datef=2026-04-18 | total_ttc=174.43000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=1229.98000000 | fref=FA2604-0204 | datef=2026-04-18 | total_ttc=1229.98000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=71.71000000 | fref=FA2604-0186 | datef=2026-04-18 | total_ttc=71.71000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=533.93000000 | fref=FA2605-0216 | datef=2026-05-12 | total_ttc=533.93000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=1438.10000000 | fref=FA2605-0221 | datef=2026-05-20 | total_ttc=1438.10000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=155.69000000 | fref=FA2605-0222 | datef=2026-05-20 | total_ttc=155.69000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=1288.16000000 | fref=FA2605-0223 | datef=2026-05-20 | total_ttc=1288.16000000 | paye=1
pid=114 | pref=PAY2605-0109 | dateo=2026-05-19 | amount=433.02000000 | fref=FA2605-0232 | datef=2026-05-30 | total_ttc=677.06000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=161.10000000 | fref=FA2605-0233 | datef=2026-05-30 | total_ttc=161.10000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=244.04000000 | fref=FA2605-0232 | datef=2026-05-30 | total_ttc=677.06000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=1378.73000000 | fref=FA2606-0241 | datef=2026-06-10 | total_ttc=1378.73000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=233.78000000 | fref=FA2606-0242 | datef=2026-06-10 | total_ttc=233.78000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=282.10000000 | fref=FA2606-0243 | datef=2026-06-10 | total_ttc=282.10000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=2220.53000000 | fref=FA2606-0249 | datef=2026-06-23 | total_ttc=2220.53000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=957.44000000 | fref=FA2606-0255 | datef=2026-06-29 | total_ttc=957.44000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=540.99000000 | fref=FA2606-0256 | datef=2026-06-29 | total_ttc=540.99000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=328.45000000 | fref=FA2607-0271 | datef=2026-07-19 | total_ttc=328.45000000 | paye=1
pid=115 | pref=PAY2606-0110 | dateo=2026-06-22 | amount=652.84000000 | fref=FA2607-0272 | datef=2026-07-19 | total_ttc=990.43000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=385.52000000 | fref=FA2607-0275 | datef=2026-07-19 | total_ttc=385.52000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=337.59000000 | fref=FA2607-0272 | datef=2026-07-19 | total_ttc=990.43000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=346.92000000 | fref=FA2607-0274 | datef=2026-07-19 | total_ttc=346.92000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=2344.28000000 | fref=FA2607-0278 | datef=2026-07-21 | total_ttc=2344.28000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=72.79000000 | fref=FA2607-0280 | datef=2026-07-21 | total_ttc=72.79000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=707.02000000 | fref=FA2607-0281 | datef=2026-07-21 | total_ttc=707.02000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=137.81000000 | fref=FA2607-0284 | datef=2026-07-24 | total_ttc=137.81000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=139.80000000 | fref=FA2607-0290 | datef=2026-07-29 | total_ttc=139.80000000 | paye=1
pid=116 | pref=PAY2607-0111 | dateo=2026-07-15 | amount=2528.27000000 | fref=FA2607-0297 | datef=2026-07-31 | total_ttc=3485.51000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=957.24000000 | fref=FA2607-0297 | datef=2026-07-31 | total_ttc=3485.51000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=180.40000000 | fref=FA2607-0298 | datef=2026-07-31 | total_ttc=180.40000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=229.53000000 | fref=FA2608-0309 | datef=2026-08-03 | total_ttc=229.53000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=63.02000000 | fref=FA2608-0319 | datef=2026-08-03 | total_ttc=63.02000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=421.44000000 | fref=FA2608-0318 | datef=2026-08-03 | total_ttc=421.44000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=23.94000000 | fref=FA2608-0317 | datef=2026-08-03 | total_ttc=23.94000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=359.90000000 | fref=FA2608-0316 | datef=2026-08-03 | total_ttc=359.90000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=1761.99000000 | fref=FA2608-0315 | datef=2026-08-03 | total_ttc=1761.99000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=1242.70000000 | fref=FA2608-0313 | datef=2026-08-03 | total_ttc=1242.70000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=102.15000000 | fref=FA2608-0312 | datef=2026-08-03 | total_ttc=102.15000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=497.47000000 | fref=FA2608-0311 | datef=2026-08-03 | total_ttc=497.47000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=716.10000000 | fref=FA2608-0310 | datef=2026-08-03 | total_ttc=716.10000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=297.52000000 | fref=FA2608-0306 | datef=2026-08-03 | total_ttc=297.52000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=163.08000000 | fref=FA2608-0301 | datef=2026-08-03 | total_ttc=163.08000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=2048.93000000 | fref=FA2608-0320 | datef=2026-08-04 | total_ttc=2048.93000000 | paye=1
pid=117 | pref=PAY2608-0112 | dateo=2026-08-06 | amount=2137.58000000 | fref=FA2608-0321 | datef=2026-08-04 | total_ttc=2137.58000000 | paye=1

### E. DATES : datep du paiement vs dateo de la banque (ecarts)
-- datep != dateo
rowid=67 | ref=PAY2603-0062 | datep=2026-03-16 | dateo=2026-03-13 | j=3 | amount=1607.65000000

### F. CREANCES CLIENTS AU 19/08/2026 (statut=1)
-- creances
n=41 | ttc=38307.97000000 | reste=37754.86000000

### G. FACTURES paye=1 mais fk_statut<>2, ou fk_statut=2 mais paye=0
-- incoherences statut

### H. PAIEMENTS DU MEME CLIENT REEL (groupe RENAULT) meme montant a moins de 45 jours
-- memes montants a 45j
p1=66 | p2=68 | amount=1612.80000000 | d1=2026-03-19 | d2=2026-04-02 | j=14
p1=66 | p2=69 | amount=1612.80000000 | d1=2026-03-19 | d2=2026-04-10 | j=22
p1=68 | p2=69 | amount=1612.80000000 | d1=2026-04-02 | d2=2026-04-10 | j=8
p1=114 | p2=115 | amount=7000.00000000 | d1=2026-05-19 | d2=2026-06-22 | j=34
p1=115 | p2=116 | amount=7000.00000000 | d1=2026-06-22 | d2=2026-07-15 | j=23
p1=124 | p2=126 | amount=1478.40000000 | d1=2026-06-18 | d2=2026-07-04 | j=16
p1=126 | p2=148 | amount=1478.40000000 | d1=2026-07-04 | d2=2026-08-11 | j=38

### I. TVA SUR ENCAISSEMENTS : encaissements 2026 par mois (base declarative)
-- encaissements par mois
m=2026-01 | encaisse=7797.85000000 | n=8
m=2026-02 | encaisse=23875.69000000 | n=8
m=2026-03 | encaisse=7852.37000000 | n=4
m=2026-04 | encaisse=21023.84000000 | n=15
m=2026-05 | encaisse=40285.76000000 | n=8
m=2026-06 | encaisse=31048.97000000 | n=15
m=2026-07 | encaisse=50526.40000000 | n=13
m=2026-08 | encaisse=31215.25000000 | n=10
m=2026-09 | encaisse=36660.11000000 | n=9
m=2026-10 | encaisse=15525.79000000 | n=6