feat: init plesna-gerance - extracteur de comptes rendus de gerance

- Backend Python (uv + click + FastAPI)
  - CLI: plesna-gerance extract <pdf> pour extraire les donnees
  - CLI: plesna-gerance serve pour lancer le serveur API
  - API REST: POST /api/extract pour upload et extraction de PDF
  - Parsers modulaires: metadata, locataires, operations
  - Utilise pdftotext (poppler-utils) pour l'extraction de texte

- Frontend Vue.js + Tailwind CSS
  - Interface split-screen: PDF a gauche, donnees a droite
  - Preview PDF avec zoom et navigation pages (pdf.js)
  - Visualisation structuree des donnees extraites
  - Sections depliables: metadata, locataires, operations
  - Drag & drop pour upload de PDF
  - Extraction automatique a la selection du fichier

frontend/src/components/OperationCard.vue

@@ -0,0 +1,80 @@
+<template>
+  <div class="border border-gray-200 rounded-lg overflow-hidden">
+    <!-- Header -->
+    <button
+      @click="expanded = !expanded"
+      class="w-full flex items-center justify-between px-3 py-2 bg-white hover:bg-gray-50 transition-colors text-left"
+    >
+      <div class="flex items-center gap-2">
+        <svg
+          class="w-3 h-3 text-gray-400 transition-transform flex-shrink-0"
+          :class="{ 'rotate-90': expanded }"
+          fill="none"
+          stroke="currentColor"
+          viewBox="0 0 24 24"
+        >
+          <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 5l7 7-7 7" />
+        </svg>
+        <span class="font-medium text-gray-800 text-sm">{{ category.categorie }}</span>
+        <span class="text-xs bg-gray-100 text-gray-600 px-2 py-0.5 rounded-full">
+          {{ category.operations?.length || 0 }} operations
+        </span>
+      </div>
+      <div class="text-sm font-semibold text-gray-700">
+        {{ formatCurrency(totalDebit) }}
+      </div>
+    </button>
+    
+    <!-- Content -->
+    <div v-show="expanded" class="border-t border-gray-100 bg-gray-50">
+      <div class="divide-y divide-gray-100">
+        <div 
+          v-for="(op, idx) in category.operations" 
+          :key="idx"
+          class="px-3 py-2 bg-white text-xs"
+        >
+          <div class="flex items-start justify-between gap-2">
+            <div class="flex-1 min-w-0">
+              <div v-if="op.fournisseur" class="font-medium text-gray-800 truncate">
+                {{ op.fournisseur }}
+              </div>
+              <div class="text-gray-500 truncate">{{ op.description || op.type_operation || '-' }}</div>
+              <div v-if="op.lot_concerne" class="text-gray-400 text-xs mt-0.5">
+                Lot: {{ op.lot_concerne }}
+              </div>
+            </div>
+            <div class="text-right flex-shrink-0">
+              <div class="font-semibold text-gray-800">{{ formatCurrency(op.montants?.debit) }}</div>
+              <div v-if="op.montants?.tva" class="text-gray-400">
+                TVA: {{ formatCurrency(op.montants.tva) }}
+              </div>
+            </div>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { ref, computed } from 'vue'
+
+const props = defineProps({
+  category: {
+    type: Object,
+    required: true
+  }
+})
+
+const expanded = ref(false)
+
+const totalDebit = computed(() => {
+  if (!props.category.operations) return 0
+  return props.category.operations.reduce((sum, op) => sum + (op.montants?.debit || 0), 0)
+})
+
+function formatCurrency(value) {
+  if (value === null || value === undefined) return '-'
+  return new Intl.NumberFormat('fr-FR', { style: 'currency', currency: 'EUR' }).format(value)
+}
+</script>