Opening Balance / Balance Sheet handling across fiscal years

I am trying to understand how the Balance Sheet works in Tryton across fiscal years. Think I have already figured out how it works, I am not yet too sure if my conclusions are correct and if this is the intended way to use it.

From experimenting with the system, I think that I only have to create a special Account Move for the first Fiscal Year in Tryton, so that all accounts reflect the values of the last Balance Sheet from before the first year in Tryton. Found a few hints here: Opening balances

In my test setup I’ve just made a Fiscal Year “2023” and with the respective Move Lines created I got the correct opening values in Tryton reported.

Now when I close the year 2023 and look towards 2024, it seems that I don’t have to create any Account Moves for 2024 to reflect the closing values of 2023. The values of the previous year just appear in the Balance Sheet for 2024.

Also when I look into the General Ledger and filter by "Start Balance": !0 I see that in 2024 the values for the “Start Balance” are reflected based on the results of 2023.

I guess the main reason why I am not yet fully confident that I got this figured out correctly is that in my previous systems I always had to put the opening moves for every new year.

Tryton automatically adds to the start balance the balance from the previous fiscal year for deferral accounts.
This way, on the closing of the fiscal year only the non-deferral accounts must have an empty balance. Also this allows to work with multiple fiscal year opened.