Account Summary & Statement: Non-linked items

We improved the account summary and the account statement (Relevé de compte):

• Added cards “Other receipts” (client) and “Other expenses” (supplier) for payments/expenses recorded but not yet linked to any document.
• “Non-linked” tab in the statement to display these movements separately, with its own total.
• PDF export: uses the label including the payment code and payment type when needed.