Your company has thrived over the course of your life, and you want to leave it to your family. You want your children to have the financial security that it provides. You're also just proud of what you built, and you don't want to shut it all down just because it's time to retire.
Starting a family is not a financial decision. You do it because you love your spouse, you love the idea of having kids, you have always wanted to be a parent or for some other variation on this theme. Maybe it's always been a life goal of yours to have kids. You're at that stage in your life and you want children; you didn't just ask yourself if it was financially feasible.
You own a family business. For your child's entire life, you have assumed they would take over that business. They're counting on it. Do you just want to get them a job at the company as soon as you can?
Do you have any financial documents with a beneficiary, e.g., a life insurance policy? Maybe you have a retirement fund with a beneficiary who is supposed to get the contents of that fund when you pass away.