Cash Flow Report
The cash flow report shows where cash entered and left your business during a period, organised into three standard sections: operating, investing, and financing activities. It is the complement to the P&L (which uses accrual accounting) and the balance sheet.
Gäld generates the cash flow report using the indirect method — it starts from net income and adjusts for non-cash items and working capital changes.
Accessing the report
Go to Reports → Cash Flow.
Select your date range using the from/to pickers. Typical use: full fiscal year or a quarter.
Report sections
Operating activities
Shows cash generated (or consumed) by normal business operations.
| Line | Description |
|---|---|
| Net income | From the P&L for the period |
| + Depreciation | Non-cash charge added back |
| ± Changes in accounts receivable | Cash collected vs revenue recognised |
| ± Changes in accounts payable | Cash paid vs expenses recognised |
| ± Changes in VAT receivable/payable | Net VAT movements |
| = Net cash from operations | Total operating cash flow |
A positive operating cash flow means the business generated more cash than it consumed in day-to-day operations.
Investing activities
Shows cash used to acquire or dispose of long-term assets.
| Line | Description |
|---|---|
| − Asset purchases | Cash paid for fixed assets |
| + Asset disposals | Cash received from selling assets |
| = Net cash from investing | Total investing cash flow |
Negative investing cash flow is normal for growing businesses investing in equipment.
Financing activities
Shows cash flows related to funding — borrowing, repaying loans, and owner distributions.
| Line | Description |
|---|---|
| + Loan proceeds | New borrowings |
| − Loan repayments | Debt repaid |
| − Drawings / dividends | Owner withdrawals or dividend payments |
| + Capital contributions | Owner equity injected |
| = Net cash from financing | Total financing cash flow |
Summary
Net cash from operations CHF XX,XXX
Net cash from investing CHF −XX,XXX
Net cash from financing CHF XX,XXX
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Net change in cash CHF XX,XXX
Cash at start of period CHF XX,XXX
Cash at end of period CHF XX,XXX
The Cash at end of period should match the bank balance on the balance sheet at the same date. If it does not, there may be unreconciled transactions.
Expanding and collapsing sections
Each section (operating, investing, financing) can be expanded to show individual account-level movements, or collapsed to show only the subtotal. Click the section header to toggle.
Exporting
Click Export (top right) and choose PDF or CSV.
- PDF — formatted report suitable for printing or sending to a fiduciary
- CSV — raw data for import into a spreadsheet
Interpreting the report
| Situation | What it may indicate |
|---|---|
| Positive operating, negative investing | Healthy growth — funding expansion from operations |
| Negative operating, positive financing | Burning cash — relying on borrowing to fund operations |
| Negative operating, negative investing | Caution — needs immediate attention |
| All positive | Strong period — generating cash across all activities |
Frequently asked questions
The cash at end of period does not match my bank balance — why? The most common causes are unreconciled bank transactions or journal entries posted to cash accounts that bypass the banking module. Go to Banking → Reconciliation and clear any open items.
Can I see the cash flow month by month? Not on a single screen. Change the From and To dates to one month at a time. The P&L comparison control is available on the Profit & Loss page, not on the Cash Flow report.
Is this report required by Swiss law? Under Swiss Code of Obligations (CO) Art. 961 ↗, a cash flow statement is required for large entities (revenue > CHF 40M or more than 250 employees). For small businesses it is optional but useful for monitoring liquidity.