Annual closing return support has been moved from the Belgian reporting package into the shared accounting reports area. This makes the annual closing process available for all supported localizations, helping more companies use the same reporting workflow consistently.

Before we did it only for be but it was decided to move it for every l10n

This pull request prepares the Enterprise codebase for the SaaS 18.3 release. It appears to be a release housekeeping change rather than a specific business feature, helping align the branch with the new version milestone.