Build a profit and loss (compte de résultat) and a balance sheet (bilan) from the trial balance of the workspace's connected Pennylane. Pennylane shares no ready profit and loss or balance sheet, only its trial balance (getTrialBalance). Well reads every page of it and computes the totals itself, account class by account class of the French chart of accounts (PCG). Every amount is a decimal string in euros, such as "5000.00". State each amount exactly as returned and name the source: "computed by Well from the Pennylane trial balance". Never add, round or recompute an amount, and never call getTrialBalance yourself to rebuild one.

Use it when the user asks for a profit and loss, an income statement, a compte de résultat, a balance sheet or a bilan, and the workspace's accounting tool is Pennylane. Do not use it for QuickBooks or Xero, whose own reports well_invoke_connector_tool reads.

Inputs. workspace_connector_id is the Pennylane accounting row's id from well_get_connector_coverage. statements is income_statement, balance_sheet or both. to is the last day, YYYY-MM-DD, never after today: the profit and loss ends on it and the balance sheet is dated on it. from is the first day of the profit and loss, required for income_statement and both. The period must sit inside one Pennylane fiscal year.

Output. income_statement gives revenue (class 7) and expenses (class 6), each with its total and its two-digit PCG groups, and net_result (revenue minus expenses, negative is a loss). balance_sheet gives assets and equity_and_liabilities, each with its total and sections, and result_for_the_year (from the fiscal year start to to, inside equity). The two totals are equal. source names the connection, the tool, the chart and each trial balance read with its dates and row count. opening_balances says how the balance sheet was shown to include the opening balances: carried from the closed previous year, or an opening entry on the first day of the fiscal year. fiscal_year.status is the year's status in Pennylane: open or reopen means entries can still be booked in it, so the figures can still change; say so once.

Refusals carry no statement. opening_balances_unverified: Well cannot show that the balance sheet includes the opening balances (à-nouveaux) of the fiscal year, usually because the previous year is not closed in Pennylane yet or its opening entry is not imported yet; the profit and loss alone still works. trial_balance_semantics_unproven: Well cannot show that Pennylane's trial balance holds only the movements of the dates asked for. Before every profit and loss and every balance sheet, Well splits the trial balance at one day (the day before from for a profit and loss that starts after the fiscal year start, otherwise the day before to) and checks that the two parts add up to the whole on every class 6 and 7 account. The check failed, or a statement dated on the first day of the fiscal year left no day to split at. Well then builds neither statement, and the refusal carries trial_balance: Pennylane's trial balance for the dates asked for, with its full row_count and at most its first twenty rows, each exactly as Pennylane returned it. closing_entries_suspected: either every profit and loss account nets to zero on to although the earlier days of the year moved some, or the result of the year (chapter 12) moves on to (checked on the last day of the span, and on the last day of the fiscal year for a later period), which means Pennylane probably booked the closing entries of the fiscal year on that day; Well builds no statement and the refusal carries trial_balance the same way. Show those rows as Pennylane's trial balance, never as a profit and loss or a balance sheet, and add nothing up; when row_count is above the rows returned, say the full trial balance is in Pennylane. connection_not_found: no Pennylane connection matches workspace_connector_id in this workspace. unsupported_source: the connection is not a Pennylane input connection served over MCP (pennylane or pennylane-token). unsupported_currency: the workspace's base currency is not EUR. unsupported_framework: the Pennylane company does not use a French chart of accounts. framework_not_reviewed: the company uses a French sector chart (agriculture, non-profit or notary) that Well's statements do not cover yet. scope_missing: the connection was not granted the trial balance; it needs a reconnect. tool_not_read_only: Well's record of the connection does not mark a Pennylane read as read-only, so Well calls nothing. connection_not_readable: the connection is not enabled, or its grant expired during the read (connection_status says which state). When the connection is in the state need_reconnect or error, a scope_missing or connection_not_readable refusal carries reconnect_url, the link that reconnects this Pennylane connection: give it to the user as a clickable link, exactly as returned, and never build a connector link yourself. Without reconnect_url, give no link. read_incomplete: the trial balance did not come back whole. invalid_trial_balance: the trial balance came back whole but does not balance or holds a row Well cannot read (defect says which). fiscal_year_not_found and invalid_period: the dates do not fit one Pennylane fiscal year. failed: the read failed and nothing is known. Say each refusal in one plain line and state no figure, except the trial_balance rows of trial_balance_semantics_unproven and closing_entries_suspected, shown as returned.

When the token authorizes one workspace, call this directly — no workspace call is needed first. When it authorizes several, this read will not guess which one you mean: pass workspace_id on the call.