Solution : https://service.sap.com/sap/support/notes/1047254 (SAP Service marketplace login required)
Key words : 
shortened fiscal year reason, fiscal year variant, general ledger account, display data related, relevant support package, call transaction faglb03, line item display, terms faglb03, line items, 'total' line
Related Notes : 
       
| 1071903 | FAGLB03: Balance carryforward/cum balance: Migration problem | 
| 1041753 | FAGLB03: Special periods are not displayed correctly | 
| 1029639 | FAGLB03: Drill down incorrect despite Notes 999742/1005736 | 
| 1005736 | FAGLB03: Incorrect drilldown for "Cumulative balance" | 
| 999742 | FAGLB03: Drilldown for the 'Total' line is incorrect | 
| 930799 | New balance display: Ledger with more than 16 periods | 
| 672255 | Shortened fiscal year/changing fiscal periods |