Four of 26 balance-sheet accounts need a look: they moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance sums to zero in every column, so the figures are safe to report.

| Account | Movement | Reading | Ask |
| --- | --- | --- | --- |
| Inventory | $210K, 17.3% | Possibly a business reason the trial balance doesn't show, such as a year-end purchase or seasonal build. Owner to confirm. | Marcus Oyelaran |
| Construction in progress | ($72K), (100.0%), now $0 | Possible reclass: account 1400 moved by the exact opposite amount, so the two net to nothing. Was a project placed in service? | Priya Raman |
| Sales tax payable | ($68K), (291.9%) | Possible error: the liability grew by a multiple of its November balance. Needs the sales tax subledger or return reconciliation. | Marcus Oyelaran |
| Goods received not invoiced | $63K, 344.2%, sign flip | This credit-balance liability now has a $45K debit. Find out what was posted and whether part of it belongs in payables or inventory. | Tomas Herrera |

**Sales tax payable and goods received not invoiced are the two I'd chase first.** Both look like possible errors, not normal business activity.

Ten accounts moved more than 10% but less than $50K. Three of them get a mention in the note:
- **Accrued expenses:** ($25K), (37.9%)
- **Accrued freight:** ($11K), (36.9%)
- **Allowance for doubtful accounts:** ($7K), (29.8%)

Petty cash had the largest percent change, 62.5%, but that was only $250, so I left it out.

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