Adds Cyprus-specific Balance Sheet and Profit and Loss reports so businesses can prepare local financial statements more easily. This improves reporting coverage for companies operating in Cyprus and supports localized accounting needs.

This commit will add the Balance sheet and Profit and Loss reports for Cyprus.

task: 3640438

The Maltese localization now includes standard Balance Sheet and Profit & Loss reports. This helps businesses in Malta prepare and review key financial statements directly in Odoo using localized reporting structures.

Add the Balance Sheet and Profit & Loss to the Maltese localization.

Community PR: odoo/odoo#147902
Task link: https://www.odoo.com/web#id=3627705&model=project.task
task-3627705