SELECT 'Aset Kumulatif 2026', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Aset' AND t.tanggal <= '2026-12-31';

SELECT 'Pasiva L+E 2026', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun IN ('Liabilitas', 'Ekuitas') AND t.tanggal <= '2026-12-31';

SELECT 'Pendapatan Lalu (<=2025)', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Pendapatan' AND t.tanggal <= '2025-12-31';

SELECT 'Beban Lalu (<=2025)', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Beban' AND t.tanggal <= '2025-12-31';

SELECT 'Pendapatan Kini (2026)', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Pendapatan' AND t.tanggal BETWEEN '2026-01-01' AND '2026-12-31';

SELECT 'Beban Kini (2026)', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Beban' AND t.tanggal BETWEEN '2026-01-01' AND '2026-12-31';

-- Now repeat for year 2025

SELECT 'Aset Kumulatif 2025', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Aset' AND t.tanggal <= '2025-12-31';

SELECT 'Pasiva L+E 2025', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun IN ('Liabilitas', 'Ekuitas') AND t.tanggal <= '2025-12-31';

SELECT 'Pendapatan Lalu (<=2024)', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Pendapatan' AND t.tanggal <= '2024-12-31';

SELECT 'Beban Lalu (<=2024)', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Beban' AND t.tanggal <= '2024-12-31';

SELECT 'Pendapatan Kini (2025)', SUM(je.kredit - je.debit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Pendapatan' AND t.tanggal BETWEEN '2025-01-01' AND '2025-12-31';

SELECT 'Beban Kini (2025)', SUM(je.debit - je.kredit) as total
FROM jurnal_entry je
JOIN akun a ON je.akun_id = a.kode_akun
LEFT JOIN detail_transaksi dt ON je.transaksi_detail_id = dt.id
LEFT JOIN transaksi t ON dt.transaksi_id = t.id
WHERE a.tipe_akun = 'Beban' AND t.tanggal BETWEEN '2025-01-01' AND '2025-12-31';