It should be noted that there are some limited scenarios where numeric elements need to be defined without a balance attribute. The ESEF requirements are actually that you must provide an appropriate balance type, not that you must provide either debit or credit.
According to ESMAs reporting manual, guidance 1.6, last paragraph, ESMA deems that these should be assessed on a case by-case basis and, provided that the no balance attribute is appropriate, they should be deemed acceptable.