4 of 26 balance-sheet accounts moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. Every balance column sums to zero. These are the four you need to explain to the controller:

| Account | Nov 2025 | Dec 2025 | Movement | % | Tag | Ask |
| --- | --- | --- | --- | --- | --- | --- |
| Inventory | $1.2M | $1.4M | $210K | 17.3% | none | Marcus Oyelaran |
| Construction in progress | $72K | $0 | ($72K) | (100.0%) | possible reclass with 1400 | Priya Raman |
| Sales tax payable | ($23K) | ($92K) | ($68K) | (291.9%) | none | Marcus Oyelaran |
| Goods received not invoiced | ($18K) | $45K | $63K | 344.2% | sign flip | Tomas Herrera |

- **Inventory:** The trial balance doesn't show why it rose. Ask whether it was a year-end purchase or a seasonal build.
- **Construction in progress:** It went to $0 and nets against account 1400. Ask whether a project was placed in service, and have Priya confirm the entry.
- **Sales tax payable:** The liability roughly quadrupled, and the data doesn't show December sales. Ask for the reconciliation to the sales tax return.
- **Goods received not invoiced:** A credit balance now carries a $45K debit. Ask what was posted and whether part of it belongs in another account.

Ten more accounts moved more than 10% but under $50K. The note names three worth a glance: accrued expenses ($25K), accrued freight ($11K) and the allowance for doubtful accounts ($7K). All three grew.

The review note is in `output/flux-note.md` and the script figures are in `output/flux.json`. The input was `trial_balance_2025.csv`, 45 rows, sha256 `1f0f037da0cc`. I used the script's default thresholds (10% and $50K) because you didn't name others.