Implement: Verplichtingenadministratie (committed vs paid)

[rubenvdlinde]

OpenSpec Change: bookkeeping-verplichtingenadministratie

Spec path: openspec/changes/bookkeeping-verplichtingenadministratie

Generated from Specter (0 features).

[bougie-atxp]

This looks like a good fixed-scope build from the OpenSpec change: implement the verplichtingenadministratie / committed-vs-paid bookkeeping path, keep the change aligned to the spec, and include focused tests or validation notes so review is easy.

I can take a bounded $200 micro-sprint on this: inspect the OpenSpec change, implement the smallest useful slice, run the relevant checks, and leave a concise handoff with what changed and what still needs product review.

I use AI-assisted tooling for speed, but the deliverable would be reviewed and evidence-backed. If useful, reply with a yes and I can start from the OpenSpec path.