[FIX] l10n_be: readd 140,141 to the chart of accounts

After 95b74f40 reworked the BE CoA, the accounts "140000-Bénéfice
reporté" and "141000-Perte reportée" are missing in the chart of account.
Tose accounts are part of the minimal legal accounts needed and are also used
in the Belgian Balance sheet in the section "14 - Bénéfice (Perte) reporté(e)".

opw-2871547

closes odoo/odoo#109372

X-original-commit: f979d019
Signed-off-by: William André (wan) <wan@odoo.com>
Signed-off-by: Grazioso Andrea (agr) <agr@odoo.com>