feat(customers): the customer file's estado de cuenta follows the same year rule

`/clientes/:id` carries its own "Estado de cuenta" card, fed by
CustomersService.detail rather than by BillingService.statement, so the
previous commit left it reading the old way: the last 100 movements of all
time, newest first. Two pages, one label, two orders.

It now covers the current calendar year oldest-first, like the statement and
like the sheet the office prints. The `take: 100` is gone with it — capping a
descending list hid the oldest rows, but capping an ascending one would hide
the newest, and a single year is small (365 rows for the heaviest customer in
the book).

The per-domain totals above the list are untouched and still historical: they
are an unfloored groupBy, so they double-count every customer's opening
balance. That is a separate bug from this one; the card now says out loud that
those figures are lifetime, not this year's.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

apps/api/src/customers/customers.service.ts

@@ -96,6 +96,13 @@ export class CustomersService {
 
   /** Full unified customer view: identity + both business lines + ledger. */
   async detail(id: string) {
+    // The movement list on the customer file is the same statement the office
+    // prints, so it follows the same rule as BillingService.statement: this
+    // calendar year, oldest-first. No `take` any more — the cap used to hide
+    // the end of a busy customer's year once the order flipped, and a single
+    // year is small (365 rows for the heaviest customer in the book).
+    const yearStart = new Date(Date.UTC(new Date().getUTCFullYear(), 0, 1));
+
     const customer = await this.prisma.customer.findUnique({
       where: { id },
       include: {
@@ -117,8 +124,8 @@ export class CustomersService {
           },
         },
         transactions: {
-          orderBy: { transactionDate: "desc" },
-          take: 100,
+          where: { transactionDate: { gte: yearStart } },
+          orderBy: [{ transactionDate: "asc" }, { id: "asc" }],
           include: { type: true },
         },
       },
@@ -140,6 +147,8 @@ export class CustomersService {
 
     return {
       ...customer,
+      /** Calendar year the movement list covers. */
+      transactionYear: yearStart.getUTCFullYear(),
       transactionSummary: summary.map((s) => ({
         domain: s.domain,
         currency: s.currency,