On French report Transactions list by account option to include settled transactions is available.

With new year end closing Awareness between ledger settlement and year-end close settlement will be with opening transactions.

As consequence, if option include settled transaction is Yes, ledger account balance will then be incorrect

The report should consider this new feature and provide correct report with and without settled transactions.

Consequence if settled transaction are removed

=> opening balance may change but total balance on ledger account will be correct