Glossary
Cash flow statement
A business can make a profit and still run out of money. The cash flow statement explains why: it goes from cash at the start of the period to cash at the end and shows how much operations, investments and financing each brought in or took out. In Danish it is the pengestrømsopgørelse.
Updated 21 October 2026
What is a cash flow statement?
Cash flow from operations is the result adjusted for what is not cash: depreciation is added back, and increases in receivables are deducted, because a sent invoice has not yet been paid. Cash flow from investing is the purchase and sale of fixed assets. Cash flow from financing is loans, repayments, capital contributions and dividends.
Example: result 60,000 kr., depreciation 10,000 kr., debtors up 25,000 kr., gives 45,000 kr. from operations. Buying a machine for 80,000 kr. gives minus 80,000 kr. from investing, and a loan of 50,000 kr. plus 50,000 kr. from financing. Cash has grown by 15,000 kr.
Cash flow statement in Veneti
In Veneti the report is called Cash flow and sits under Reporting with the three activities, operating, investing and financing, and the balance accounts each line is built on. The sum of the three activities is called Cash flow for the period, because the period chosen need not be a whole year. The monthly report shows the month's path from opening cash through operating, investing and financing to closing cash.
Which accounts belong to which activity follows the chart of accounts and its classification. The result the statement starts from is in the income statement.
Related terms
- Income statement: the result operating cash flow starts from.
- Balance sheet: the accounts the cash flows move.
- Depreciation: the cost that is not a payment.