Done. The flux analysis flagged 4 balance-sheet accounts that moved more than 10% and $50K between November and December 2025:

| Account | Movement | % | Reading |
|---|---|---|---|
| **Inventory** | +$210K | 17.3% | Likely year-end purchase—ask Marcus Oyelaran |
| **Construction in progress** | ($72K) | (100%) | Probable reclass to fixed assets as project placed in service—ask Priya Raman |
| **Sales tax payable** | ($68K) | (291.9%) | Significant growth in liability; confirm tie to December sales—ask Marcus Oyelaran |
| **Goods received not invoiced** | $63K | 344.2% | Sign flip from credit to debit; unusual accrual behavior—ask Tomas Herrera |

The full review with context and below-threshold movements has been written to `output/flux-note.md`.