Solution : https://service.sap.com/sap/support/notes/1062329 (SAP Service marketplace login required)
Key words : 
call transaction faglb03, general ledger account, display ledger data, fiscal year variant, relevant support package, implementing note 930799, company codes, field 'month', displayed correctly, rows greater
Related Notes : 
       
| 989553 | FAGLB03: Field 'Month' is not filled correctly | 
| 930799 | New balance display: Ledger with more than 16 periods | 
| 672255 | Shortened fiscal year/changing fiscal periods |