You need to explain four movements to the controller. Four of the 26 balance-sheet accounts moved more than 10.0% and more than $50K from November to December 2025. The trial balance sums to zero in every period, so these figures are safe to report.

| Account | Name | Nov 2025 | Dec 2025 | Movement | % | What it looks like | Ask |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 1200 | Inventory | $1.2M | $1.4M | $210K | 17.3% | Possibly a business reason. Did inventory rise on a year-end purchase or a seasonal build? | Marcus Oyelaran |
| 1420 | Construction in progress | $72K | $0 | ($72K) | (100.0%) | Probably a reclass. Account 1400 moved by exactly the opposite amount, so the two net to nothing. Confirm the entry, for example a project placed in service. | Priya Raman |
| 2150 | Sales tax payable | ($23K) | ($92K) | ($68K) | (291.9%) | Possibly an error. The liability grew by a multiple of its November balance, and nothing in the trial balance explains it. Get the sales tax subledger or the return reconciliation to tie it out. | Marcus Oyelaran |
| 2050 | Goods received not invoiced | ($18K) | $45K | $63K | 344.2% | Sign flip: this account normally carries a credit balance and now carries a debit. Find out what was posted, and whether part of it belongs in payables or inventory. | Tomas Herrera |

The trial balance can't show causes, so each reading above is a question for the account owner until they confirm it. Sales tax payable and goods received not invoiced are the two most likely to draw questions.

Ten more accounts moved more than 10.0% but by less than $50K, so they weren't flagged. The three worth a quick look are:
- **Accrued expenses:** moved ($25K), (37.9%).
- **Accrued freight:** moved ($11K), (36.9%).
- **Accrued payroll:** moved ($13K), (23.1%).

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