Hello François,
> I'm certain I'm doing something silly: 
> https://gist.github.com/francois/eae3ae92a66fcbf5315c

In your example you request all postings for the Asset:Bank account
which are virtual, yet there are none.
The virtual postings are the ones to the (cell) and (food) account.

If you wanted reg Assets:Bank --display virtual
to work you would need a posting similar to:
  (Assets:Bank)    € 123,45

> What would be the exact syntax I should use to return a register of only 
> the virtual accounts?

% ledger -f a.txt reg --display virtual


Cheers,
Alexis

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