4 of 26 balance-sheet accounts need a look. Each one moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance checks out: every balance column sums to zero.

**Flagged accounts, in order of how much they worry me:**

1. **Sales tax payable** moved ($68K), (291.9%). The liability grew by several times its November balance, and nothing in the data explains it. Treat it as a possible error until the sales tax reconciliation ties it out and someone confirms December sales support it. **Ask Marcus Oyelaran.**
2. **Goods received not invoiced** moved $63K, 344.2%, and changed sign. This liability normally carries a credit balance but now shows a $45K debit. Find out what was posted and whether part of it belongs in payables. **Ask Tomas Herrera.**
3. **Construction in progress** moved ($72K), (100.0%), and is now $0. Account 1400 moved by exactly the opposite amount, so this is most likely a reclass that nets to nothing, such as a project placed in service. Confirm the entry. **Ask Priya Raman.**
4. **Inventory** moved $210K, 17.3%. This is probably a business reason, such as a year-end purchase or a seasonal build, but the trial balance doesn't show it. **Ask Marcus Oyelaran.**

**Below the dollar threshold but worth a glance:** Accrued expenses moved ($25K), (37.9%). Accrued freight moved ($11K), (36.9%). The allowance for doubtful accounts moved ($7K), (29.8%).

Files are in `output/`:
- `flux-note.md`: the review
- `flux.json`: the script's figures