# Cash Flow

The Cash Flow report shows the movement of cash through your business over a period - broken down by operating, investing, and financing activity. It answers a question the [P&L](/reports/profit-and-loss.md) doesn't: *where did the money actually go?*

A business can be profitable on the P&L but still run short on cash. The Cash Flow report helps you understand why. For a day-to-day cash picture, see [Insights](/reports/insights.md).

Go to **Accounting** → **Cash Flow**.

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### What you're looking at

* **Operating activities** - cash generated or spent running the day-to-day business (revenue collected, expenses paid, changes in receivables and payables)
* **Investing activities** - cash spent on or received from long-term assets (equipment purchases, asset sales)
* **Financing activities** - cash from loans, owner contributions, or distributions

The bottom line is the **net change in cash** - how much your cash position increased or decreased over the period.

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### Change the date range

Use the date picker to select any period. If you have multiple entities, use the entity dropdown to view a single business or a combined view.

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### When to use it

* To understand why your bank balance changed even though your P&L looks healthy
* To spot periods where cash got tight
* To prepare for upcoming large payments or investments
* To share with a lender or investor who wants to see your cash position