Balance sheet (bilan) from Well

Like the P&L, the balance sheet comes from the posted ledger, not from raw documents. It is a point-in-time snapshot: balances of the balance-sheet accounts as of a date.

Do this

1. Discover the schema (well:querying-well-data):
   • well_get_schema("ledger_accounts") — chart of accounts. Balance-sheet accounts are the asset/liability/equity classes (French plan comptable: classes 1–5; income-statement classes 6–7 are excluded).
   • well_get_schema("journal_entries") / journal_entry_lines — posted movements with debit/credit and dates.
   • well_get_schema("account_balances") — Well may expose computed balances directly; prefer these when present, they are the canonical balance per account.
2. As-of date: filter postings with date _lte <as_of> (a balance sheet is cumulative from inception, not a period).
3. Compute each account balance (sum of debits − credits, or read account_balances), then group by class:
   • Actif (assets): debit-normal balances (classes 2, 3, 4-debit, 5).
   • Passif (liabilities + equity): credit-normal balances (classes 1, 4-credit).
4. Check it balances: total Actif must equal total Passif. If it doesn't, surface the gap rather than hiding it — it usually means unposted entries or a period filter mistake.

Do NOT