If you plan to make this change in 2025, then on your 2025 return (filed in 2026), you would have a beginning inventory equal to your 2024 ending inventory. Your ending inventory for 2025 would be zero. The difference between the two will be reported as Cost of Goods Sold (an expense).
No explanation is needed to do this. If you need a reason, you have liquidated your inventory. That's why it's zero at the end of the year.
Report all 2025 purchases of merchandise as a business expense (under whatever category you choose). That's all there is to make the change.
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