Four of 26 balance-sheet accounts moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance sums to zero in all three columns, so the figures are good to report.

| Account | Movement | % | Flag | Ask |
| --- | --- | --- | --- | --- |
| Inventory | $210K | 17.3% | None. The trial balance shows no event behind it. Was it a year-end purchase or a seasonal build? | Marcus Oyelaran |
| Construction in progress | ($72K) | (100.0%) | Possible reclass with 1400. The balance went to zero. Was a project placed in service? | Priya Raman |
| Sales tax payable | ($68K) | (291.9%) | None. The balance is nearly four times November, with no cause in the data. Which reconciliation ties it? | Marcus Oyelaran |
| Goods received not invoiced | $63K | 344.2% | Sign flip. A credit of ($18K) is now a $45K debit. What was posted? | Tomas Herrera |

Three accounts were below the $50K threshold but worth a glance:
- **Accrued expenses:** moved ($25K), (37.9%).
- **Accrued freight:** moved ($11K), (36.9%).
- **Allowance for doubtful accounts:** moved ($7K), (29.8%).

The sign flip on goods received not invoiced and the sales tax payable jump are the two I'd look at first. Neither has an obvious business explanation in the data.

The review note is in `output/flux-note.md`, and the script figures are in `output/flux.json`.