Create a standalone bank movement (a pure statement entry): a bank_movements row with NO transaction lines is created directly, moving the bank account balance (RECEIVABLE maps to a CREDIT movement that adds, PAYABLE to a DEBIT movement that subtracts the value). It is NOT an account payable/receivable: no financial title and no transaction are created. The rateio (allocations) is carried on the movement itself (bank_movement_allocations) and its sum must match the value (0.01 tolerance). Returns the created bank movement (BankMovementDetailDTO). The request body (BankEntryDTO) also accepts an OPTIONAL partnerId (client/supplier), stored on the movement.