4 of 26 balance-sheet accounts moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance passed its check, with every balance column summing to zero.

**Accounts to look at:**

- **Goods received not invoiced:** moved $63K, 344.2%, and went from ($18K) to $45K. This is the most urgent one. It is a liability that now carries a debit balance. Ask what was posted, whether invoices were matched before the goods arrived, and whether part of it belongs in payables. Owner: Tomas Herrera.
- **Sales tax payable:** moved ($68K), (291.9%), and grew from ($23K) to ($92K). This could be an error, because the balance grew by a multiple of itself and nothing in the trial balance explains it. Ask for the sales tax reconciliation. Owner: Marcus Oyelaran.
- **Construction in progress:** moved ($72K), (100.0%), down to $0. Account 1400 moved by exactly the opposite amount, so the two net to nothing. This is probably a project placed in service. Confirm the entry with Priya Raman.
- **Inventory:** moved $210K, 17.3%. A year-end purchase or a seasonal build could explain it, but the trial balance doesn't show the cause. Ask Marcus Oyelaran.

**Below the $50K threshold but worth a glance:** accrued expenses moved ($25K), (37.9%); accrued freight moved ($11K), (36.9%); and the allowance for doubtful accounts moved ($7K), (29.8%). Ten accounts in total moved more than 10.0% but less than $50K.

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