be-vat-account: expose the pure helpers on their own subpaths

The single entry point statically imports `unpdf`, so a consumer that
only wants `parseLocalizedAmount` dragged 1.59 MB of PDF machinery into
its browser bundle — measured in financica, where the amount parser is
reachable from a client component and Turbopack did not shake the barrel
despite `sideEffects: false`.

`./amount` and `./operations` are pure and reference nothing else.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MFh8XQkb5TQASLPVHp4jdF

Author: jleclanche

packages/be-vat-account/package.json

@@ -1,6 +1,6 @@
 {
 	"name": "@financica/be-vat-account",
-	"version": "0.2.0",
+	"version": "0.3.0",
 	"description": "Parser for the Belgian VAT current-account statement (Extrait de compte TVA / Uittreksel btw-rekening) issued by the FPS Finance — PFORM671 and legacy layouts, French and Dutch.",
 	"keywords": [
 		"accounting",
@@ -44,6 +44,16 @@
 			"import": "./dist/index.js",
 			"require": "./dist/index.cjs"
 		},
+		"./amount": {
+			"types": "./dist/amount.d.ts",
+			"import": "./dist/amount.js",
+			"require": "./dist/amount.cjs"
+		},
+		"./operations": {
+			"types": "./dist/operations.d.ts",
+			"import": "./dist/operations.js",
+			"require": "./dist/operations.cjs"
+		},
 		"./package.json": "./package.json"
 	},
 	"publishConfig": {

packages/be-vat-account/tsdown.config.ts

@@ -1,7 +1,7 @@
 import { defineConfig } from "tsdown";
 
 export default defineConfig({
-	entry: ["src/index.ts"],
+	entry: ["src/index.ts", "src/amount.ts", "src/operations.ts"],
 	format: ["esm", "cjs"],
 	dts: true,
 	sourcemap: true,