Bank journals can now keep payment entries in draft until they are matched with a bank statement, so payments are only recorded once proof is available. This supports legal requirements in countries such as Belgium and Luxembourg, where the option is enabled by default.

[IMP] account: add an option on bank journals to have payments generate draft account.move when they are made, posting them only after bank reconciliation.

This is done to meet the legal requirements of some countries, in which payments must only be taken into account once we have a proof of them, that is, a corresponding bank statement. For now, we set this option as default in Belgium and Luxemburg.

Invoices marked as in payment are now handled consistently across localization reports, Intrastat reporting, and SEPA direct debit processes. This helps businesses avoid missing or misclassified invoice information while payments are still being processed.

[IMP] l10n_*, account_intrastat, account_sepa_direct_debit: add support for 'in_payment' state of invoices, added in community by https://github.com/odoo/odoo/pull/26349

Cohort reports can now analyze activity forward or backward in time, making them more useful for cases like comparing event dates with attendee registration dates. The update also improves report readability with clearer averages, better tooltips, Studio configuration options, and a new attendee cohort view for events.

Task : https://www.odoo.com/web?#id=1854339&model=project.task&view_type=form&menu_id=5195
Pad : https://pad.odoo.com/p/r.3f4025cb293bb816189e577e5fdf770b