The period of balance sheets and objectives - Why does the New Year "tempt" us for new goals?

This year I will save more money, start going to the gym, eat healthier, and invest in my future.
These are some of the goals that people set for themselves at the beginning of each year. But why is it so necessary for us to take stock at the end of each year and set new goals at the beginning of the year?
Anora Kroj, psychologist
According to the psychologist, large spending during the holidays affects the setting of financial goals for the following year.
But how can objectives be better managed so that they are achievable?
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