Closing the Books With Confidence: How to End 2025 Strong and Build a Strategic Plan for 2026

By Chris Brock, Accountable Solutions

December isn’t just the end of another year — it’s one of the most important months for your business’ financial health. How you close your books now will determine how smoothly tax season goes, how clearly you understand your performance, and how well you’re positioned for success in 2026.

Whether you're a small business owner managing your own books or overseeing an in-house accounting team, year-end is your opportunity to step back, reflect, and set your financial strategy for the coming year. Here’s how to make December work for you.

1. Close Your Books Cleanly and Completely

A clean year-end close means no surprises in January. That starts with making sure everything is reconciled, reviewed, and ready.

Your December Close Checklist:

✔ Reconcile all bank, loan, and credit card accounts ✔ Ensure all income and expenses are recorded through December ✔ Review and categorize all transactions ✔ Confirm outstanding invoices and unpaid vendor bills ✔ Update mileage logs, reimbursements, and petty cash

This process doesn’t just prepare you for tax season — it gives you a true, accurate snapshot of how your business performed in 2025.

2. Reflect on Your 2025 Financial Performance

Once your books are up to date, take time to study your numbers. Your financials tell you a story — and if you know how to read it, you’ll make far better decisions in the new year.

Ask Yourself:

• Did revenue grow, remain stable, or decline?

• Which services or products were most profitable?

• Where did expenses increase unexpectedly?

• Did you meet your goals for cash flow, debt reduction, or savings?

• Were any recurring issues (late invoices, missed deadlines, vendor problems) holding you back?

Reflection is where clarity happens. It’s also where patterns emerge — patterns that help you plan smarter for 2026.

3. Build a Forward-Focused Plan for 2026

With clean books and clear insights, you’re ready to build a strategic financial plan that supports your goals for the year ahead.

Here’s where to start:

✔ Set your revenue goals

Use historical trends and realistic projections, not wishful thinking.

✔ Build an expense budget that aligns with growth

This includes investments in staffing, marketing, technology, or systems.

✔ Strengthen your internal processes

Create new procedures, update old ones, and tighten internal controls. This is especially important for businesses managing books in-house.

✔ Prepare for tax season now

The earlier you get organized, the fewer surprises you’ll encounter.

✔ Create a month-by-month cash flow forecast

Forecasting is one of the most effective tools for reducing stress and improving financial decision-making.

A strong plan doesn’t just keep your business compliant — it keeps it moving forward.

4. Make 2026 the Year of Financial Confidence

Year-end can feel overwhelming, but it doesn’t have to be. When you close your books correctly, reflect intentionally, and plan strategically, you step into the new year with confidence and clarity.

At Accountable Solutions, we specialize in helping small businesses, real estate developers, and organizations strengthen their financial systems and gain control of their numbers — not just at year-end, but all year long.

If you’re ready to close out 2025 with confidence and build a smarter plan for 2026, we’re here to help.