Fix balancing entry account codes for proper VAT accounting

- If difference < 0 (more credits): Use 4456700 (TVA à payer) on debit side
- If difference > 0 (more debits): Use 4455100 (TVA à recevoir) on credit side
- Each account gets its real label from chart of accounts
- Proper French VAT accounting logic for balancing entries

core/class/declarationtva_pdf.class.php

@@ -2073,23 +2073,24 @@ class DeclarationTVA_PDF
             return null;
         }
         
-        // Get real account description for 4456700
-        $account_label = $this->getAccountLabel('4456700');
-        
-        $entry = array(
-            'account_code' => '4456700',
-            'account_label' => $account_label,
-            'entry_label' => $declaration->declaration_name,
-            'debit' => '',
-            'credit' => ''
-        );
-        
         if ($difference < 0) {
-            // More credits than debits, add debit to balance
+            // More credits than debits, add debit to balance (TVA à payer)
-            $entry['debit'] = $this->formatAmount(round(abs($difference)));
+            $entry = array(
+                'account_code' => '4456700',
+                'account_label' => $this->getAccountLabel('4456700'),
+                'entry_label' => $declaration->declaration_name,
+                'debit' => $this->formatAmount(round(abs($difference))),
+                'credit' => ''
+            );
         } else {
-            // More debits than credits, add credit to balance
+            // More debits than credits, add credit to balance (TVA à recevoir)
-            $entry['credit'] = $this->formatAmount(round($difference));
+            $entry = array(
+                'account_code' => '4455100',
+                'account_label' => $this->getAccountLabel('4455100'),
+                'entry_label' => $declaration->declaration_name,
+                'debit' => '',
+                'credit' => $this->formatAmount(round($difference))
+            );
         }
         
         return $entry;