Why do small tasks feel harder to start once you’re running something?

I’ve noticed that once you’re responsible for your own work or business, some very small tasks start feeling surprisingly hard to begin.

Not because they’re complex or time-consuming, but because they involve thinking, deciding, or cleaning up something that’s been sitting unfinished. Organizing finances, fixing a messy process, or making a small decision that affects future work often gets postponed longer than big, urgent tasks.

When these things finally get done, there’s relief. But starting them feels mentally heavy in a way that’s hard to explain.

For those running businesses or working independently, what kind of small tasks tend to drain mental energy the most for you?