One statement with its movements in file order and a running balance.

The balance is only meaningful here: the main reconciliation grid is filtered by status/date/ignored and sorted by date, and a running total over a filtered, re-sorted subset would be a lie. It is computed on read, never stored.

links + can_force_delete let the UI show what a deletion would destroy (which invoices go back to "não conciliada") and whether this caller may confirm it, so the delete dialog never has to guess at the server's permission rules.