Circular 99/2025/TT-BTC (effective FY2026) replaces Circular
200/2014/TT-BTC. The Profit & Loss statement (Mẫu B02-DN) gains a
new mandatory line, "Lãi/lỗ của hoạt động bán, thanh lý bất động sản
đầu tư" (mã số 21), computed from the new 5117/6327 sub-accounts
(see the paired l10n_vn commit). Financial income, financial
expenses and the interest memo line shift to mã số 22/23/24
accordingly, the "Net profit from operating activities" formula is
updated to include the new line, and all following line
numbers/labels are renumbered to match the printed form. The
interest memo line itself is renamed from "Chi phí lãi vay" to
"Chi phí đi vay" (Borrowing costs), per the gazette text.

Also, per revised guidance:
- Revenue and cost of goods sold now exclude the new investment
  property sub-accounts (5117/6327), so those amounts aren't
  double-counted between the main lines and the new gain/loss line.
- Other income is now computed from the "income_other" account type
  instead of a hardcoded account code, matching how the chart of
  accounts already classifies it.

Both the Balance Sheet and Profit and Loss VN reports also declare
an extra "Code" string column (for the printed-form mã số) alongside
"Balance". Core's growth-comparison heuristic only turns on the auto
growth-% column when there are exactly 2 total columns; with
Code+Balance that becomes 4 once a comparison period is added, so
the % never renders even though the underlying side-by-side
comparison values are fine. account.report exposes
filter_growth_comparison as a toggle independent from
filter_period_comparison for exactly this case (see Trial Balance
and the Deferred reports), so both reports set it to False: period
comparison stays available, only the auto growth-% column is
suppressed.

Task-6518304

Forward-Port-Of: odoo/enterprise#132715
Forward-Port-Of: odoo/enterprise#131085