diff --git a/lib/data/repositories/bal_repository.dart b/lib/data/repositories/bal_repository.dart
index 69da9b7..ccce2e4 100644
--- a/lib/data/repositories/bal_repository.dart
+++ b/lib/data/repositories/bal_repository.dart
@@ -1,5 +1,8 @@
 import 'package:seshat/data/services/api_client.dart';
+import 'package:seshat/domain/models/accounting.dart';
 import 'package:seshat/domain/models/bal.dart';
+import 'package:seshat/domain/models/bal_stats.dart';
+import 'package:seshat/domain/models/enums.dart';
 import 'package:seshat/utils/result.dart';
 
 class BalRepository {
@@ -7,6 +10,7 @@ class BalRepository {
 
   final ApiClient _apiClient;
   List<Bal>? _bals;
+  Accounting? accounting;
 
   Future<Result<List<Bal>>> getBals() async {
     if (_bals != null) {
@@ -95,4 +99,71 @@ class BalRepository {
     await _getBalsNoCache();
     return result;
   }
+
+  Future<Result<BalStats>> getBalStats(int id) async {
+    return _apiClient.getBalStats(id);
+  }
+
+  Future<Result<Accounting>> getAccountingNoCache(int balId) async {
+    final result = await _apiClient.getAccounting(balId);
+    switch (result) {
+      case Ok():
+        accounting = result.value;
+        break;
+      default:
+    }
+    return result;
+  }
+
+  Future<Result<Accounting>> getAccounting(int balId) async {
+    if (accounting != null) {
+      return Result.ok(accounting!);
+    }
+    final result = await _apiClient.getAccounting(balId);
+    switch (result) {
+      case Ok():
+        accounting = result.value;
+        break;
+      default:
+    }
+    return result;
+  }
+
+  Future<Result<void>> returnToId(
+    int balId,
+    int ownerId,
+    ReturnType type,
+  ) async {
+    final result = await _apiClient.returnToId(balId, ownerId, type.name);
+    switch (result) {
+      case Ok():
+        switch (type) {
+          case ReturnType.books:
+            final owner = accounting?.owners
+                .where((el) => el.ownerId == ownerId)
+                .firstOrNull;
+            if (owner?.owedMoney == 0) {
+              accounting?.owners.removeWhere((el) => el.ownerId == ownerId);
+            }
+            owner?.owed = [];
+            owner?.owedInstances = [];
+            break;
+          case ReturnType.money:
+            final owner = accounting?.owners
+                .where((el) => el.ownerId == ownerId)
+                .firstOrNull;
+            if (owner?.owed == null || owner!.owed.isEmpty) {
+              accounting?.owners.removeWhere((el) => el.ownerId == ownerId);
+            }
+            owner?.owedMoney = 0;
+            break;
+          case ReturnType.all:
+            accounting?.owners.removeWhere((el) => el.ownerId == ownerId);
+            break;
+        }
+        break;
+      default:
+    }
+    return result;
+  }
 }
diff --git a/lib/data/services/api_client.dart b/lib/data/services/api_client.dart
index d565c8f..383f269 100644
--- a/lib/data/services/api_client.dart
+++ b/lib/data/services/api_client.dart
@@ -1,10 +1,14 @@
 import 'dart:convert';
+import 'dart:math';
 
+import 'package:flutter/rendering.dart';
 import 'package:flutter/widgets.dart';
 import 'package:flutter_secure_storage/flutter_secure_storage.dart';
 import 'package:http/http.dart';
 import 'package:seshat/config/constants.dart';
+import 'package:seshat/domain/models/accounting.dart';
 import 'package:seshat/domain/models/bal.dart';
+import 'package:seshat/domain/models/bal_stats.dart';
 import 'package:seshat/domain/models/book.dart';
 import 'package:seshat/domain/models/book_instance.dart';
 import 'package:seshat/domain/models/owner.dart';
@@ -12,6 +16,12 @@ import 'package:seshat/domain/models/search_result.dart';
 import 'package:seshat/utils/command.dart';
 import 'package:seshat/utils/result.dart';
 
+extension StringExtension on String {
+  String capitalize() {
+    return "${this[0].toUpperCase()}${this.substring(1).toLowerCase()}";
+  }
+}
+
 typedef AuthHeaderProvider = String? Function();
 
 class ApiClient {
@@ -37,12 +47,86 @@ class ApiClient {
     return headers;
   }
 
+  /*
+ * ========================
+ * =====< Accounting >=====
+ * ========================
+*/
+
+  Future<Result<Accounting>> getAccounting(int balId) async {
+    final client = Client();
+    try {
+      final headers = await _getHeaders();
+      final response = await client.get(
+        Uri.parse("https://$apiBasePath/bal/$balId/accounting"),
+        headers: headers,
+      );
+      if (response.statusCode == 200) {
+        final json = jsonDecode(response.body);
+        return Result.ok(Accounting.fromJSON(json));
+      } else {
+        throw "Unknown error";
+      }
+    } catch (e) {
+      return Result.error(Exception(e));
+    } finally {
+      client.close();
+    }
+  }
+
+  Future<Result<void>> returnToId(int balId, int ownerId, String type) async {
+    final client = Client();
+    try {
+      final headers = await _getHeaders({"Content-Type": "application/json"});
+      final body = jsonEncode({"return_type": type.capitalize()});
+      debugPrint(body);
+      final response = await client.post(
+        Uri.parse(
+          "https://$apiBasePath/bal/${balId.toString()}/accounting/return/${ownerId.toString()}",
+        ),
+        headers: headers,
+        body: body,
+      );
+      if (response.statusCode == 200) {
+        return Result.ok(response);
+      } else {
+        throw "Unknown error ${response.statusCode.toString()}";
+      }
+    } catch (e) {
+      debugPrint(e.toString());
+      return Result.error(Exception(e));
+    } finally {
+      client.close();
+    }
+  }
+
   /*
  * =================
  * =====[ BAL ]=====
  * =================
 */
 
+  Future<Result<BalStats>> getBalStats(int id) async {
+    final client = Client();
+    try {
+      final headers = await _getHeaders();
+      final response = await client.get(
+        Uri.parse("https://$apiBasePath/bal/${id.toString()}/stats"),
+        headers: headers,
+      );
+      if (response.statusCode == 200) {
+        final json = jsonDecode(response.body);
+        return Result.ok(BalStats.fromJSON(json));
+      } else {
+        throw "Unknown error";
+      }
+    } catch (e) {
+      return Result.error(Exception(e));
+    } finally {
+      client.close();
+    }
+  }
+
   Future<Result<Bal>> stopBal(int id) async {
     final client = Client();
     try {
diff --git a/lib/domain/models/accounting.dart b/lib/domain/models/accounting.dart
new file mode 100644
index 0000000..c491783
--- /dev/null
+++ b/lib/domain/models/accounting.dart
@@ -0,0 +1,20 @@
+import 'package:seshat/domain/models/book.dart';
+import 'package:seshat/domain/models/return_owner.dart';
+
+class Accounting {
+  Accounting(this.owners, this.books);
+  List<ReturnOwner> owners;
+  Map<String, Book> books;
+
+  factory Accounting.fromJSON(Map<String, dynamic> json) {
+    final ownersJson = json["owners"] as List<dynamic>;
+    List<ReturnOwner> owners = ownersJson
+        .map((el) => ReturnOwner.fromJSON(el))
+        .toList();
+
+    final booksJson = json["book_map"] as Map<String, dynamic>;
+    Map<String, Book> books = {};
+    booksJson.forEach((k, v) => books[k] = Book.fromJSON(v));
+    return Accounting(owners, books);
+  }
+}
diff --git a/lib/domain/models/bal_stats.dart b/lib/domain/models/bal_stats.dart
new file mode 100644
index 0000000..cbc6d08
--- /dev/null
+++ b/lib/domain/models/bal_stats.dart
@@ -0,0 +1,28 @@
+class BalStats {
+  BalStats(
+    this.totalOwnedCollectedMoney,
+    this.totalDifferentOwners,
+    this.totalCollectedMoney,
+    this.balId,
+    this.totalSoldBooks,
+    this.totalOwnedSoldBooks,
+  );
+
+  int balId;
+  double totalCollectedMoney;
+  double totalOwnedCollectedMoney;
+  int totalDifferentOwners;
+  int totalSoldBooks;
+  int totalOwnedSoldBooks;
+
+  factory BalStats.fromJSON(Map<String, dynamic> json) {
+    return BalStats(
+      json["total_owned_collected_money"],
+      json["total_different_owners"],
+      json["total_collected_money"],
+      json["bal_id"],
+      json["total_sold_books"],
+      json["total_owned_sold_books"],
+    );
+  }
+}
diff --git a/lib/domain/models/enums.dart b/lib/domain/models/enums.dart
new file mode 100644
index 0000000..359b36b
--- /dev/null
+++ b/lib/domain/models/enums.dart
@@ -0,0 +1 @@
+enum ReturnType { books, money, all }
diff --git a/lib/domain/models/return_owner.dart b/lib/domain/models/return_owner.dart
index e7b7dc5..cdef6c4 100644
--- a/lib/domain/models/return_owner.dart
+++ b/lib/domain/models/return_owner.dart
@@ -1,11 +1,22 @@
 import 'package:seshat/domain/models/book_instance.dart';
 import 'package:seshat/domain/models/owner.dart';
+import 'package:seshat/domain/models/search_result.dart';
 
 class ReturnOwner {
-  ReturnOwner(this.owner, this.owned, this.ownedMoney);
-  Owner owner;
-  List<BookInstance> owned;
-  double ownedMoney;
+  ReturnOwner(this.ownerId, this.owedInstances, this.owedMoney);
+  int ownerId;
+  Owner? owner;
+  List<BookInstance> owedInstances;
+  List<SearchResult> owed = [];
+  double owedMoney;
 
-  // factory ReturnOwner.fromJSON(Map<String, dynamic>) {}
+  factory ReturnOwner.fromJSON(Map<String, dynamic> json) {
+    int owner = json["owner_id"];
+    double owedMoney = json["owed_money"];
+    final owedJson = json["owed_books"] as List<dynamic>;
+    List<BookInstance> owed = owedJson
+        .map((el) => BookInstance.fromJSON(el))
+        .toList();
+    return ReturnOwner(owner, owed, owedMoney);
+  }
 }
diff --git a/lib/routing/router.dart b/lib/routing/router.dart
index 434c333..c330f51 100644
--- a/lib/routing/router.dart
+++ b/lib/routing/router.dart
@@ -55,7 +55,8 @@ GoRouter router(AuthRepository authRepository) => GoRouter(
           pageBuilder: (context, state) {
             final viewModel = BalViewModel(
               balRepository: context.read(),
-              id: int.tryParse(state.pathParameters["id"] ?? ""),
+              id: int.parse(state.pathParameters["id"] ?? ""),
+              ownerRepository: context.read(),
             );
             return NoTransitionPage(child: BalPage(viewModel: viewModel));
           },
diff --git a/lib/ui/bal_page/view_model/bal_view_model.dart b/lib/ui/bal_page/view_model/bal_view_model.dart
index 0fa1857..f9947f1 100644
--- a/lib/ui/bal_page/view_model/bal_view_model.dart
+++ b/lib/ui/bal_page/view_model/bal_view_model.dart
@@ -1,19 +1,37 @@
 import 'package:flutter/widgets.dart';
 import 'package:seshat/data/repositories/bal_repository.dart';
+import 'package:seshat/data/repositories/owner_repository.dart';
 import 'package:seshat/domain/models/bal.dart';
+import 'package:seshat/domain/models/bal_stats.dart';
+import 'package:seshat/domain/models/book.dart';
+import 'package:seshat/domain/models/book_instance.dart';
+import 'package:seshat/domain/models/enums.dart';
+import 'package:seshat/domain/models/return_owner.dart';
+import 'package:seshat/domain/models/search_result.dart';
 import 'package:seshat/utils/command.dart';
 import 'package:seshat/utils/result.dart';
 
 class BalViewModel extends ChangeNotifier {
-  BalViewModel({required BalRepository balRepository, required this.id})
-    : _balRepository = balRepository {
+  BalViewModel({
+    required BalRepository balRepository,
+    required this.id,
+    required OwnerRepository ownerRepository,
+  }) : _balRepository = balRepository,
+       _ownerRepository = ownerRepository {
     load = Command0(_load)..execute();
   }
 
   final BalRepository _balRepository;
+  final OwnerRepository _ownerRepository;
+
+  /*
+ * =====================
+ * =====< General >=====
+ * =====================
+*/
 
   Bal? _bal;
-  int? id;
+  int id;
   Bal? get bal => _bal;
   bool isABalOngoing = false;
 
@@ -64,9 +82,55 @@ class BalViewModel extends ChangeNotifier {
     return result;
   }
 
+  /*
+ * ============================
+ * =====< State Specific >=====
+ * ============================
+*/
+
+  // Specific to ended state
+  List<ReturnOwner>? owedToOwners;
+  double? totalOwed;
+  BalStats? stats;
+
+  Future<void> applyAccountingOwners(
+    List<ReturnOwner> owners,
+    Map<String, Book> books,
+  ) async {
+    owedToOwners = owners;
+    for (ReturnOwner owedToOwner in owedToOwners!) {
+      var res = await _ownerRepository.getOwnerById(owedToOwner.ownerId);
+      switch (res) {
+        case Ok():
+          owedToOwner.owner = res.value;
+          break;
+        default:
+      }
+      owedToOwner.owed = [];
+      for (BookInstance instance in owedToOwner.owedInstances) {
+        final bookId = instance.bookId;
+        owedToOwner.owed.add(SearchResult(instance, books[bookId.toString()]!));
+      }
+    }
+  }
+
+  Future<Result<void>> returnById(ReturnType type, int ownerId) async {
+    final result = await _balRepository.returnToId(id, ownerId, type);
+    final result2 = await _balRepository.getAccounting(id);
+    switch (result2) {
+      case Ok():
+        applyAccountingOwners(result2.value.owners, result2.value.books);
+        break;
+      case Error():
+        debugPrint(result2.error.toString());
+    }
+    notifyListeners();
+    return result;
+  }
+
   /*
  * =================================
- * =====[ COMMAND AND LOADING ]=====
+ * =====< COMMAND AND LOADING >=====
  * =================================
 */
 
@@ -78,20 +142,32 @@ class BalViewModel extends ChangeNotifier {
     final result1 = await _loadBal();
     switch (result1) {
       case Ok():
-        isLoaded = true;
+        isLoaded = (_bal == null || _bal?.state != BalState.ended)
+            ? true
+            : false;
         break;
       default:
         break;
     }
+    debugPrint("$isLoaded");
+    if (_bal?.state == BalState.ended) {
+      final result2 = await _loadEnded();
+      debugPrint("Hello");
+      switch (result2) {
+        case Ok():
+          isLoaded = true;
+          break;
+        case Error():
+          debugPrint("No ${result2.error}");
+          break;
+      }
+    }
     notifyListeners();
     return result1;
   }
 
   Future<Result<void>> _loadBal() async {
-    if (id == null) {
-      return Result.error(Exception("No id given"));
-    }
-    final result = await _balRepository.balById(id!);
+    final result = await _balRepository.balById(id);
     switch (result) {
       case Ok():
         _bal = result.value;
@@ -102,4 +178,22 @@ class BalViewModel extends ChangeNotifier {
 
     return result;
   }
+
+  Future<Result<void>> _loadEnded() async {
+    final result = await _balRepository.getAccountingNoCache(id);
+    switch (result) {
+      case Ok():
+        applyAccountingOwners(result.value.owners, result.value.books);
+        break;
+      default:
+    }
+    final result2 = await _balRepository.getBalStats(id);
+    switch (result2) {
+      case Ok():
+        stats = result2.value;
+        break;
+      default:
+    }
+    return result;
+  }
 }
diff --git a/lib/ui/bal_page/widget/ended/bal_ended_screen.dart b/lib/ui/bal_page/widget/ended/bal_ended_screen.dart
index 71fc37a..694b85e 100644
--- a/lib/ui/bal_page/widget/ended/bal_ended_screen.dart
+++ b/lib/ui/bal_page/widget/ended/bal_ended_screen.dart
@@ -1,4 +1,7 @@
 import 'package:flutter/material.dart';
+import 'package:seshat/domain/models/enums.dart';
+import 'package:seshat/domain/models/return_owner.dart';
+import 'package:seshat/domain/models/search_result.dart';
 import 'package:seshat/ui/bal_page/view_model/bal_view_model.dart';
 import 'package:seshat/ui/core/ui/navigation_bar.dart';
 
@@ -31,17 +34,186 @@ class _BalEndedScreenState extends State<BalEndedScreen>
           controller: tabController,
           tabs: [
             Tab(text: "Statistiques"),
-            Tab(text: "Livres à rendre"),
+            Tab(text: "À rendre"),
           ],
         ),
       ),
-      body: TabBarView(
-        controller: tabController,
-        children: [
-          Center(child: Text("Coming soon")),
-          Center(child: Text("Coming soon.")),
-        ],
+      body: ListenableBuilder(
+        listenable: widget.viewModel,
+        builder: (context, child) {
+          return TabBarView(
+            controller: tabController,
+            children: [
+              StatsTab(viewModel: widget.viewModel),
+              ReturnTab(viewModel: widget.viewModel),
+            ],
+          );
+        },
       ),
     );
   }
 }
+
+class ReturnTab extends StatelessWidget {
+  const ReturnTab({super.key, required this.viewModel});
+  final BalViewModel viewModel;
+
+  @override
+  Widget build(BuildContext context) {
+    return ListView(
+      children: [
+        (viewModel.owedToOwners?.isEmpty ?? true)
+            ? Center(
+                child: Padding(
+                  padding: const EdgeInsets.all(10.0),
+                  child: Text("Tout a été rendu"),
+                ),
+              )
+            : SizedBox(),
+        for (ReturnOwner owedToOwner in viewModel.owedToOwners!)
+          Padding(
+            padding: const EdgeInsets.symmetric(horizontal: 10.0),
+            child: Card(
+              child: ListTile(
+                title: Text(
+                  "${owedToOwner.owner?.firstName ?? 'Erreur'} ${owedToOwner.owner?.lastName ?? 'Erreur'}",
+                ),
+                subtitle: Text(
+                  "${owedToOwner.owed.length.toString()} livres · ${owedToOwner.owedMoney.toString()}€",
+                ),
+                trailing: IconButton(
+                  onPressed: () {
+                    showDialog(
+                      context: context,
+                      builder: (context) => ReturnPopup(
+                        viewModel: viewModel,
+                        currentOwedToOwner: owedToOwner,
+                      ),
+                    );
+                  },
+                  icon: Icon(Icons.visibility),
+                ),
+              ),
+            ),
+          ),
+      ],
+    );
+  }
+}
+
+class ReturnPopup extends StatelessWidget {
+  const ReturnPopup({
+    super.key,
+    required this.viewModel,
+    required this.currentOwedToOwner,
+  });
+  final BalViewModel viewModel;
+  final ReturnOwner currentOwedToOwner;
+
+  @override
+  Widget build(BuildContext context) {
+    return ListenableBuilder(
+      listenable: viewModel,
+      builder: (context, child) {
+        return AlertDialog(
+          title: Text(
+            "${currentOwedToOwner.owner?.firstName ?? 'Erreur'} ${currentOwedToOwner.owner?.lastName ?? 'Erreur'}",
+          ),
+          content: Column(
+            mainAxisSize: MainAxisSize.min,
+            children: [
+              Text(
+                "Argent à rembourser : ${currentOwedToOwner.owedMoney}€",
+                style: TextStyle(fontSize: 20),
+              ),
+              SizedBox(
+                height: 300,
+                width: 300,
+                child: ListView(
+                  children: [
+                    (currentOwedToOwner.owed.isEmpty)
+                        ? Text("Tout a été rendu")
+                        : SizedBox(),
+                    for (SearchResult book in currentOwedToOwner.owed)
+                      Card(
+                        child: ListTile(
+                          title: Text(book.book.title),
+                          subtitle: Text(
+                            "${book.book.author} · ${currentOwedToOwner.owner!.firstName[0].toUpperCase()}${currentOwedToOwner.owner!.lastName[0].toUpperCase()}${book.instance.price}",
+                          ),
+                        ),
+                      ),
+                  ],
+                ),
+              ),
+            ],
+          ),
+          actions: [
+            (currentOwedToOwner.owedMoney != 0)
+                ? TextButton(
+                    onPressed: () async {
+                      await viewModel.returnById(
+                        ReturnType.money,
+                        currentOwedToOwner.ownerId,
+                      );
+                    },
+                    child: Text("Argent rendu"),
+                  )
+                : SizedBox(),
+            (currentOwedToOwner.owed.isNotEmpty)
+                ? TextButton(
+                    onPressed: () async {
+                      await viewModel.returnById(
+                        ReturnType.books,
+                        currentOwedToOwner.ownerId,
+                      );
+                    },
+                    child: Text("Livres rendus"),
+                  )
+                : SizedBox(),
+            TextButton(
+              onPressed: () async {
+                await viewModel.returnById(
+                  ReturnType.all,
+                  currentOwedToOwner.ownerId,
+                );
+                if (context.mounted) {
+                  Navigator.of(context).pop();
+                }
+              },
+              child: Text("Tout rendu"),
+            ),
+            TextButton(
+              onPressed: () {
+                Navigator.of(context).pop();
+              },
+              child: Text("Annuler"),
+            ),
+          ],
+        );
+      },
+    );
+  }
+}
+
+class StatsTab extends StatelessWidget {
+  const StatsTab({super.key, required this.viewModel});
+  final BalViewModel viewModel;
+
+  @override
+  Widget build(BuildContext context) {
+    return Column(
+      children: [
+        Padding(
+          padding: const EdgeInsets.all(10.0),
+          child: Card(
+            child: ListTile(
+              title: Text("0€", style: TextStyle(fontSize: 30)),
+              subtitle: Text("Total d'argent collecté"),
+            ),
+          ),
+        ),
+      ],
+    );
+  }
+}
diff --git a/pubspec.lock b/pubspec.lock
index 265984c..f140cfe 100644
--- a/pubspec.lock
+++ b/pubspec.lock
@@ -89,6 +89,14 @@ packages:
       url: "https://pub.dev"
     source: hosted
     version: "1.0.8"
+  equatable:
+    dependency: transitive
+    description:
+      name: equatable
+      sha256: "567c64b3cb4cf82397aac55f4f0cbd3ca20d77c6c03bedbc4ceaddc08904aef7"
+      url: "https://pub.dev"
+    source: hosted
+    version: "2.0.7"
   fake_async:
     dependency: transitive
     description:
@@ -105,6 +113,14 @@ packages:
       url: "https://pub.dev"
     source: hosted
     version: "2.1.4"
+  fl_chart:
+    dependency: "direct main"
+    description:
+      name: fl_chart
+      sha256: "577aeac8ca414c25333334d7c4bb246775234c0e44b38b10a82b559dd4d764e7"
+      url: "https://pub.dev"
+    source: hosted
+    version: "1.0.0"
   flutter:
     dependency: "direct main"
     description: flutter
diff --git a/pubspec.yaml b/pubspec.yaml
index fe631f5..0ffed5e 100644
--- a/pubspec.yaml
+++ b/pubspec.yaml
@@ -49,6 +49,7 @@ dependencies:
   rxdart: ^0.28.0
   intl: ^0.20.2
   flutter_launcher_icons: ^0.14.4
+  fl_chart: ^1.0.0
 
 dev_dependencies:
   flutter_test: