mois         theo_ENC     theo_DEB    reel(M+1)      res_ENC      res_DEB
2026-01      -3219.09     -3101.92     -3115.00      -104.09        13.08
2026-02       3244.72      2026.82      2367.00       877.72      -340.18
2026-03       -322.95     -1484.53     -4808.00      4485.05      3323.47
2026-04        327.63      3115.53      1272.00      -944.37      1843.53
2026-05        413.88     -1759.33         3.00       410.88     -1762.33
2026-06        354.84     -1327.82     -2194.00      2548.84       866.18
CUMUL          799.03     -2531.25     -6475.00      7274.03      3943.75

dec2025 theo_ENC=7600.3 theo_DEB=5222.85 reel(28/01)=7014.00
alignement LITTERAL (libelles) : reel cumul=-4281.00 ecart_ENC=5080.03 ecart_DEB=1749.75
bank fk_account=1 n=429
bank fk_account=2 n=44