Close & reporting
Cash flow statements
Finbryn builds monthly statements of cash flows for EU businesses from the closed accrual books, showing cash movement across operating, investing and financing activity, reconciling net result to operating cash flow, and tracking cash against a rolling forecast across your entities.
Management report
Illustrative client · August 2026
EUR
| Line | Aug | Jul | |
|---|---|---|---|
| Revenue | 142,380 | 131,904 | +10,476 |
| Cost of sales | (51,260) | (48,115) | (3,145) |
| Gross profit | 91,120 | 83,789 | +7,331 |
| Payroll | (46,300) | (45,900) | (400) |
| SoftwareNoted | (6,480) | (5,490) | (990) |
| Rent | (8,000) | (8,000) | 0 |
| Other operating | (9,215) | (9,870) | +655 |
| Net income | 21,125 | 14,529 | +6,596 |
Reviewer's note
Software is up on last month after two seats were added mid-month. Revenue includes one milestone invoice that will not repeat next month.
Illustrative. An example of the document, not a client's figures.
Profit on paper, empty in the bank
A group can report a solid result on the income statement while running low on cash, because the two move on different clocks. A sale booked this month might not be collected for two more. Equipment bought outright this month gets spread across years of depreciation on the profit and loss instead of hitting cash once. A statement of cash flows exists precisely to show the gap between the two.
The method we generally use
We generally build the statement using the indirect method: starting from the net result, adding back non-cash items like depreciation, then walking through the change in working capital, receivables, payables, inventory, to arrive at cash generated from operations. From there we layer in investing activity, such as equipment purchases, and financing activity, such as loan movements or shareholder contributions, for the full picture of what moved and why.
Cash held locally is not always cash you can spend centrally
A group with entities across several member states often finds that cash sitting in one country's bank account is not immediately available to another entity, whether for working-capital reasons or the practicalities of moving funds between currencies. We present a consolidated cash view alongside the entity-level detail, so a group finance lead sees both the total and where it actually sits.
Looking forward, not only back
A historical cash flow statement explains what already happened. Pairing it with a rolling weekly or monthly forecast, which we can add for businesses managing tight timing between what they owe and what they are owed, turns the same discipline toward what is coming.
Built from the same close
Figures here trace to the same closed month-end close used everywhere else, and often sit beside a budget versus actual view focused on the cash line.
Questions
Frequently asked questions: Cash flow statements
Why would we need a cash flow statement if we can just check the bank balance?
A bank balance shows today's number without explaining why it changed or separating operating cash from a one-time loan draw or equipment purchase; a cash flow statement shows both.
Can you show consolidated cash across entities in different member states?
Yes, alongside an entity-level view, so the group can see both the total cash position and where that cash actually sits before assuming it can be moved freely.
Do you build a rolling cash forecast alongside the historical statement?
We can add a rolling weekly or monthly cash forecast for businesses that need to see cash trending forward, not only what already happened.
Do you prepare the statement using the direct or indirect method?
Most engagements use the indirect method, starting from net income and adjusting for non-cash items, since it ties directly to the income statement most stakeholders already read and understand. We would use the direct method instead if a lender specifically asks for it.
Can the statement isolate cash generated by one entity within a group?
Yes, entity-level cash flow can be shown alongside the consolidated view, useful for a group deciding where to allocate cash between member states rather than working from one blended figure alone. We confirm which view you need before the statement is built each period.
Isn't my bank balance enough to know my cash position?
A bank balance tells you today's number, not why it moved or where it is heading; a cash flow statement and forecast show both.
Direct or indirect method, which do you use?
Most monthly reporting uses the indirect method starting from net income; we use the direct method when a lender or investor specifically asks for it.
What software works with cash flow statements?
Cash flow statements runs inside Google Sheets or Excel, whichever you already use. If you are not yet set up in either, we can configure a file in your name so you keep ownership of it once the engagement is under way.
How do we get started with cash flow statements?
Getting started with cash flow statements begins with a short review of your current records and software access. Once that is done we confirm scope and timing in writing, and ongoing work begins on the schedule agreed with you.
Related services
- Close & reportingBudget vs. actualActual results lined up against the budget every month, with the gap explained in plain language rather than left for you to work out on your own.
- Close & reportingManagement reportsMonthly profit and loss, balance sheet and cash flow packaged with a plain-English narrative so the numbers explain themselves before anyone has to ask a question.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.