Initial commit: CLEO ERP avec améliorations debug

- Configuration du debug conditionnel pour dev/recette
- Fonction debug() globale avec niveaux
- Logging des requêtes SQL
- Handlers d'exceptions et d'erreurs globaux

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

pub/res/bs-icons-1.11.1/diagram-3.svg

@@ -0,0 +1,3 @@
+<svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-diagram-3" viewBox="0 0 16 16">
+  <path fill-rule="evenodd" d="M6 3.5A1.5 1.5 0 0 1 7.5 2h1A1.5 1.5 0 0 1 10 3.5v1A1.5 1.5 0 0 1 8.5 6v1H14a.5.5 0 0 1 .5.5v1a.5.5 0 0 1-1 0V8h-5v.5a.5.5 0 0 1-1 0V8h-5v.5a.5.5 0 0 1-1 0v-1A.5.5 0 0 1 2 7h5.5V6A1.5 1.5 0 0 1 6 4.5v-1zM8.5 5a.5.5 0 0 0 .5-.5v-1a.5.5 0 0 0-.5-.5h-1a.5.5 0 0 0-.5.5v1a.5.5 0 0 0 .5.5h1zM0 11.5A1.5 1.5 0 0 1 1.5 10h1A1.5 1.5 0 0 1 4 11.5v1A1.5 1.5 0 0 1 2.5 14h-1A1.5 1.5 0 0 1 0 12.5v-1zm1.5-.5a.5.5 0 0 0-.5.5v1a.5.5 0 0 0 .5.5h1a.5.5 0 0 0 .5-.5v-1a.5.5 0 0 0-.5-.5h-1zm4.5.5A1.5 1.5 0 0 1 7.5 10h1a1.5 1.5 0 0 1 1.5 1.5v1A1.5 1.5 0 0 1 8.5 14h-1A1.5 1.5 0 0 1 6 12.5v-1zm1.5-.5a.5.5 0 0 0-.5.5v1a.5.5 0 0 0 .5.5h1a.5.5 0 0 0 .5-.5v-1a.5.5 0 0 0-.5-.5h-1zm4.5.5a1.5 1.5 0 0 1 1.5-1.5h1a1.5 1.5 0 0 1 1.5 1.5v1a1.5 1.5 0 0 1-1.5 1.5h-1a1.5 1.5 0 0 1-1.5-1.5v-1zm1.5-.5a.5.5 0 0 0-.5.5v1a.5.5 0 0 0 .5.5h1a.5.5 0 0 0 .5-.5v-1a.5.5 0 0 0-.5-.5h-1z"/>
+</svg>