Out with the old, in with the new—It’s time to examine the past year’s results and craft a fresh budget for the year ahead. “In January, we look at the products or services where we spend our time and from that review we make decisions,” says Lisa Crisalle, who, with husband Lucho, owns Exercise and Nutrition Works, a nutrition certification program in the sports and fitness industry. At the beginning of 2011, the couple made a profitable discovery—the online segment of their business had...