Hi @david_rsf and welcome to the Developer Community!
This is a very specific use case, and not one that you can easily solve with liquid.
It’s not possible to fetch the account value at just any specific date (in this case the first day of the year), the account would always need be tied to a period.
What does have a date however is the transactions, you could potentially start with the opening value and then loop through the transactions on the account until you’ve reached a fixed date. See this case e.g.
Though we don’t recommend looping over the transactions drop as this can have a negative impact on the performance of your template.
Kind regards,
Romy