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[16.0][IMP] l10n_it_financial_statements_report: Update logic for surplus and deficit calculations based on report type#5169

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[16.0][IMP] l10n_it_financial_statements_report: Update logic for surplus and deficit calculations based on report type#5169
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@TheMule71
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Ho preparato un commit alternativo in #5174, prenditelo pure per questa PR.

…nd deficit calculations based on report type

Co-authored-by: vbnext <valentina.balgera@nextev.it>
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l10n_it_financial_statements_report: Etichette SURPLUS e DEFICIT invertite

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