Four of the 26 balance-sheet accounts need an explanation. Each 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 are safe to report.

| Account | Movement | What it looks like | Ask |
| --- | --- | --- | --- |
| 1200 Inventory | $210K, 17.3% | Probably a normal business reason, such as a year-end purchase or a seasonal build. The trial balance can't confirm that. | Marcus Oyelaran |
| 1420 Construction in progress | ($72K), (100.0%), now $0 | Probably a reclass. Account 1400 moved by exactly the opposite amount, so the two cancel out. Possibly a project was placed in service. | Priya Raman |
| 2150 Sales tax payable | ($68K), (291.9%) | Possibly an error. The liability grew from ($23K) to ($92K) with no event in the data to explain it. Needs the subledger or a reconciliation. | Marcus Oyelaran |
| 2050 Goods received not invoiced | $63K, 344.2%, sign flip | This liability should carry a credit balance but now carries a $45K debit. Possibly invoices were matched twice, or some of it belongs in payables. | Tomas Herrera |

Sales tax payable and goods received not invoiced are the two most likely to be errors. I'd look at those first.

Ten more accounts moved more than 10% but by less than $50K. The note mentions three worth a quick look: accrued expenses at (37.9%), accrued freight at (36.9%) and the allowance for doubtful accounts at (29.8%).

The causes above are guesses to put to each account's owner as questions; the trial balance doesn't show why anything moved.

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