gl_balance_sheet

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Assets vs liabilities + equity for one fiscal year, signed by natural side. Window rules as the trial balance (``fiscal_year`` defaults to the latest posted year; no all-years mode, ZET-155). With ``period_id`` this is a *movements* aggregate over that period, not a position. ⚠️ Balances as ``assets == liabilities_and_equity``, NOT ``liabilities + equity``: the GL has no P&L→equity closing entry, so ``equity`` is the equity accounts alone and ``net_result`` is folded into ``liabilities_and_equity``. It is a *position* only for a year whose book carries its opening batch; otherwise it is that year's movements and equity is empty. Cut by the stamped ``fiscal_year_id``, not posting date (``fiscal_year_cut``, ZET-166).