buildBudgetYearRows sorted each top group by depth, so an expanded
subcategory showed at the end of its group instead of under its parent.
It now builds one block per child (lone leaf, or [subtotal, ...children]),
sorts the blocks once ("(direct)" first, then by name, leaves and
sub-groups mixed, as the Budget vs Actual report) and concatenates them;
top groups are sorted by type, sort_order and name.
reorderRows put a leaf that follows a sibling sub-group into that
sub-group's block. A row at the subtotal's depth or shallower now closes
the block, which also fixes "subtotals at the bottom" in the Budget vs
Actual and Compare reports.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>