Four of 26 balance-sheet accounts moved more than 10.0% and more than $50K from November to December 2025. The trial balance sums to zero in every period, so the figures can be used.

**What needs a look:**

| Account | Movement | What it looks like | Ask |
| --- | --- | --- | --- |
| Sales tax payable, 2150 | ($68K), (291.9%) | **Possibly an error.** The liability grew by a multiple of its November balance, and nothing in the trial balance explains why. Ask for the sales tax reconciliation. | Marcus Oyelaran |
| Goods received not invoiced, 2050 | $63K, 344.2% | **Sign flip.** It went from a credit balance to a debit. Ask what was posted and whether part of it belongs in payables. | Tomas Herrera |
| Construction in progress, 1420 | ($72K), (100.0%) | **Possible reclass** with account 1400. The two movements cancel out, and the balance is now $0. Confirm the entry, for example a project being put into service. | Priya Raman |
| Inventory, 1200 | $210K, 17.3% | **Probably a business reason.** Confirm whether it came from a year-end purchase or a seasonal build. | Marcus Oyelaran |

I'd start with sales tax payable and goods received not invoiced. Those two look most like real problems; the other two are probably routine once the owner confirms them.

Ten more accounts moved by more than 10% but less than $50K. The two worth a quick look are accrued expenses, which moved ($25K), (37.9%), and accrued freight, which moved ($11K), (36.9%).

Files are in `output/`:
- `flux-note.md`
- `flux.json`