=== 1 factures avec ligne a 0% ===
{"ref":"FA2605-0333","datef":"2026-05-27","fk_statut":"2","f_ht":"2464","f_tva":"0","rowid":"1714","tva_tx":"0.0000","ht":"2464","tva":"0","descr":"Quote-part dépôt de garantie versé au bailleur (8 000 € au total — non soumis à TVA)\nRefacturation 30,80 % — C"}
{"ref":"FA2605-0339","datef":"2026-05-27","fk_statut":"2","f_ht":"984","f_tva":"0","rowid":"1721","tva_tx":"0.0000","ht":"984","tva":"0","descr":"Quote-part dépôt de garantie versé au bailleur (8 000 € au total — non soumis à TVA)\nRefacturation 12,30 % — C"}
-- 2 lignes

=== 2 coherence sens payment_various / llx_bank ===
{"rowid":"17","sens":"0","pv_amount":"7014","bank_amount":"-7014","accountancy_code":"44551","rappro":"1","num_releve":"202601"}
{"rowid":"18","sens":"1","pv_amount":"3115","bank_amount":"3115","accountancy_code":"44567","rappro":"1","num_releve":"202602"}
{"rowid":"19","sens":"0","pv_amount":"2367","bank_amount":"-2367","accountancy_code":"44551","rappro":"1","num_releve":"202603"}
{"rowid":"20","sens":"1","pv_amount":"4808","bank_amount":"4808","accountancy_code":"44567","rappro":"1","num_releve":"202604"}
{"rowid":"22","sens":"0","pv_amount":"1272","bank_amount":"-1272","accountancy_code":"44551","rappro":"1","num_releve":"202605"}
{"rowid":"24","sens":"0","pv_amount":"3","bank_amount":"-3","accountancy_code":"44551","rappro":"1","num_releve":"202606"}
{"rowid":"25","sens":"1","pv_amount":"2194","bank_amount":"2194","accountancy_code":"44567","rappro":"1","num_releve":"202607"}
{"rowid":"112","sens":"0","pv_amount":"5550","bank_amount":"-5550","accountancy_code":"44551","rappro":"1","num_releve":"202609"}
{"rowid":"118","sens":"0","pv_amount":"3617","bank_amount":"-3617","accountancy_code":"44551","rappro":"1","num_releve":"202608"}
-- 9 lignes

=== 3 lignes bank SANS rattachement 2026 ===
-- 0 lignes

=== 4 banque 2026 ===
{"nb":"428","rappro1":"424","net":"-20967.35"}
-- 1 lignes

=== 5 paiements clients mal affectes ===
-- 0 lignes

=== 6 paiements fourn mal affectes ===
-- 0 lignes

=== 7 encaissements 2026 sur factures 2025 ===
{"ttc":"10515.43","tva":"1752.54"}
-- 1 lignes

=== 8 TVA collectee en report (factures 2026 non encaissees) ===
{"ttc_facture":"291339.67","encaisse":"255296.6","reste":"36043.07","tva_en_report":"6007.14"}
-- 1 lignes

=== 9 TVA deductible en attente de paiement ===
{"reste":"21690.71","tva_non_encore_deductible":"3594.29"}
-- 1 lignes