Assets came to 124,051,895.29 against liabilities + equity of 84,950,136.58.
Out by 39,101,758.71 — a balance sheet that does not balance.

Cause: the sheet added only the CURRENT fiscal year's net income to equity. No
year-end closing entry has ever been posted here (period_closings is empty), so
the revenue and expense accounts still carry all-time balances and retained
earnings has never absorbed prior years. The earlier years' profit therefore sat
in the income accounts and appeared nowhere on the sheet.

Verified against the live ledger:
  liabilities                     79,821,436.63
  revenue - expenses (all time)   44,230,458.66   (80,820,684.83 - 36,590,226.17)
                                 ---------------
                                 124,051,895.29 = total assets, exactly

Accumulated profit now runs from the first posted entry rather than the fiscal
year start. This stays correct after closing entries begin: a closing entry moves
the profit into retained earnings and zeroes the income accounts, so the figure
then covers only post-closing activity while the closed profit sits in the equity
accounts. The current fiscal year's slice is still returned separately, as
current_period_net_income, because that is what the board asks about.

Note for the chart: there are no accounts typed 'equity' at all — capital (2101)
and retained earnings (210201) are typed 'liability'. That is why total_equity
consists solely of the accumulated-profit line. The sheet balances either way,
but the classification is worth revisiting with the accountants.
Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>