[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:direct-vs-indirect-cash-flow":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"cash-flow-directo-vs-indirecto","Direct vs indirect cash flow: what it is and how it works","Direct cash flow shows actual receipts and payments from the banks; indirect starts from accounting profit and adjusts it. Both reach the same cash change.","Direct vs indirect cash flow","direct vs indirect cash flow","2026-09-03","santi","DefinedTerm",false,"Direct: Σ receipts − Σ payments. Indirect: profit + depreciation ± working-capital change ± investing ± financing","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Which of the two is better?","Neither: they measure the same thing. Direct is for managing treasury day to day; indirect explains why profit does not match cash.",{"q":21,"a":22},"Must they give the same result?","Yes. The period's change in cash is a single number. If they do not reconcile, a bank movement or an accounting adjustment is missing.",[24,25,26,27],"\u002Fglossary\u002Frunway","\u002Fglossary\u002Fnet-working-capital","\u002Fglossary\u002Fburn-rate","\u002Fproduct\u002Fcash-flow-forecasting","\u003Cp>Direct cash flow shows actual receipts and payments from the banks; indirect starts from accounting profit and adjusts for non-cash items and working-capital changes. Both reach the same change in cash by different routes.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>Direct: Σ receipts − Σ payments, by category. Indirect: profit + depreciation ± change in receivables, inventory and payables ± investing ± financing.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Profit 50, depreciation 10, receivables up 30 (you collect less than you sell): indirect cash flow = 50 + 10 − 30 = 30. Direct must also give 30 from the period's bank movements; if not, something is missing.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Generates both, the indirect from accounting and the direct from classified bank movements, and checks that they reconcile with each other and with the bank balance.\u003C\u002Fp>\n","en","glosario","direct-vs-indirect-cash-flow",1788520139352]