The balance sheet only showed class 1-2 accounts but did not include
the period result (årets resultat) from class 3-8 income/expense
accounts. Before year-end closing, this caused a balance discrepancy
equal to the period's profit/loss. Now calculates the net result and
adds it as a synthetic "Årets resultat" section under equity.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>