Close & reporting
Cash flow statements
Finbryn builds monthly statements of cash flows for US businesses from the closed accrual books, showing cash movement across operating, investing and financing activity, reconciling net income to operating cash flow, and tracking cash against a rolling forecast where you need one.
Management report
Illustrative client · August 2026
USD
| 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.
Why net income and cash rarely match
A business can show a healthy profit on its income statement and still be short on cash, because profit and cash move on different timelines. A large sale recorded this month might not be collected for sixty days. A capital purchase paid in cash this month gets depreciated over several years on the income statement. A statement of cash flows exists to show where the actual cash went, separate from the accrual picture.
How the statement is built
Most businesses use the indirect method, which starts from net income and adjusts for non-cash items like depreciation, then walks through changes in working capital accounts such as receivables, payables and inventory to arrive at cash from operations. From there, the statement adds cash used in investing activity, such as equipment purchases, and financing activity, such as loan draws, repayments or owner contributions, to show the total change in cash for the period. Where a lender or investor specifically requests the direct method, which lists actual cash receipts and payments by category, we build that instead.
Connecting the statement to a forward view
A cash flow statement on its own explains the past. Many businesses, especially those managing tight timing between payables and receivables, pair it with a rolling weekly or monthly cash forecast, so the same discipline that explains where cash went also shows where it is heading over the coming weeks.
Who relies on this most
Construction companies managing the gap between paying subcontractors and collecting from a general contractor, and venture-backed startups tracking runway against burn, are two of the clearest cases where cash and profit tell very different stories and a cash flow statement becomes the more important number to watch.
Built from the same close
The statement is generated from the same closed month-end close data used across your other reports, and often sits alongside a budget versus actual comparison for the cash line specifically.
Questions
Frequently asked questions: Cash flow statements
Why would I need a cash flow statement if I can just check my 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.
Do you build a cash forecast along with the historical statement?
We can add a rolling weekly or monthly cash forecast alongside the historical statement for businesses that need to see cash trending forward, not only what already happened.
Which method do most lenders want to see, direct or indirect?
Most lenders are comfortable with the indirect method, which is also what most accounting software generates natively; we use the direct method only when specifically requested.
What does cash flow statements actually include, month to month?
Cash flow statements covers monthly statement of cash flows, direct or indirect method, along with reconciliation of net income to operating cash flow. The work runs inside Google Sheets, Excel, QuickBooks Online, NetSuite, Sage Intacct or Causal, the file stays under your own subscription, and a senior principal reviews the output before it reaches you each period.
What access do you need to start cash flow statements?
View or edit access to Google Sheets, Excel, QuickBooks Online, NetSuite, Sage Intacct or Causal is enough to begin; nothing about your existing subscription or login changes on our side. Any additional access needed for a specific deliverable, such as a bank portal or receipt inbox, is agreed with you first, and the scope is set out in your engagement letter.
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.
Industries
- Startups and VC-backed companiesBookkeeping and reporting for early-stage, venture-backed companies watching burn, runway and investor reporting closely.
- Construction and job costingBookkeeping for contractors and builders who need cost and profitability tracked by job, not just by month.
- HospitalityBookkeeping for hotels, short-term rentals and hospitality operators reconciling booking platform payouts and occupancy-driven revenue.
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.