I ran the December flux, Nov 2025 to Dec 2025. It flagged 4 of 26 balance-sheet accounts at more than 10.0% and more than $50K. Every balance column sums to zero.

**Needs a look**
- **Inventory** moved $210K, 17.3%. The trial balance shows no cause, so I put it as a question: was it a year-end purchase or a seasonal build? Ask Marcus Oyelaran.
- **Construction in progress** moved ($72K), (100.0%) to $0. It is a possible reclass with account 1400, so the two net to nothing. Ask Priya Raman to confirm the entry, for example a project placed in service.
- **Sales tax payable** moved ($68K), (291.9%), from ($23K) to ($92K). That is about four times November's balance with no event shown. Ask Marcus Oyelaran to tie it to the December return and sales activity.
- **Goods received not invoiced** moved $63K, 344.2%. It flipped from a ($18K) credit to a $45K debit. Ask Tomas Herrera what was posted and whether part belongs in payables or another account.

**Below threshold:** the script found 10; I listed three in the note.
- Accrued expenses moved ($25K), (37.9%).
- Accrued freight moved ($11K), (36.9%).
- Allowance for doubtful accounts moved ($7K), (29.8%).

I left petty cash out. It moved $250, 62.5%, which is too small to matter.

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