[FIX] account: test: prevent aged report to crash on july, 16th and after

Before this commit, the test aged report crashed on date Year/07/16 (and probably after, too) because:
- we create a partial reconcile today (create_date = Year/07/16)  when making the payment to the invoice
- the report date is set as Year/07/15, so, the partial reconciliation, if tested after that date, always appears in another period,
which is not the use case we test, hence the crash of the test

After this commit, we force the create date of the partial reconciliation to *before* the report is called,
thus, no error occurs

closes #25785

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