Cash Flow Statement Builder (IAS 7, IFRS 18 ready)
Available nowBuild the cash flow statement from two trial balances, with every movement explained once.
Paste the opening and closing trial balances, map each account to a line and fill one schedule of non-cash movements. The workbook builds the statement on the IAS 1 and IFRS 18 bases side by side, with the IAS 7 notes. Every check shows PASS or FAIL.
- Every balance sheet movement split into acquisitions, disposals, foreign exchange, non-cash postings and cash; a movement left unexplained fails a check.
- The indirect method on the IAS 1 and IFRS 18 bases side by side, and a direct-method operating section that must equal it.
- The reconciliation of liabilities arising from financing activities, non-cash transactions, cash and cash equivalents and supplier finance. No macros.
From USD 89, one-time payment.
Choose a licenceSample output (PDF)
- 9 tabs
- 14 visible checks
- No macros
- 14-day refund, any reason
Fit
Who it is for, and who it is not for
Who it is for
- Financial controllers who prepare the year-end cash flow statement for one entity or group in Excel.
- Preparers moving to IFRS 18, who want the new starting point and the new interest and dividend classification next to the current one.
- Groups with leases, acquisitions, foreign subsidiaries or supplier finance arrangements that IAS 7 asks them to disclose.
- Accounting firms preparing cash flow statements for clients, under the Practice licence.
Who it is not for
- Entities whose main business is investing or providing finance: on the IFRS 18 basis the file applies the general rule for interest and dividends.
- Comparatives in the same file: one entity or group and one year per file, so the prior year is a second file.
- A split of discontinued operations (IFRS 5.33(c)) and segment cash flows.
- Your own line list: the 31 balance sheet lines and 14 income statement lines are fixed, and every account maps to one of them.
Tabs
Tab by tab
9 tabs, from inputs to the Checks tab.
- Settings
- Year end, currency, entity, the basis shown (IAS 1 or IFRS 18), the IAS 7.31 to 34 elections for interest and dividends, overdrafts in cash and tolerance.
- TB Import
- Paste the opening and closing trial balances, debit positive, up to 600 rows, and choose a line for each account.
- Schedule
- Depreciation and impairment, disposals, leases, interest and tax, borrowings and equity, foreign exchange, business combinations, other non-cash entries, cash components and supplier finance.
- Movements
- Each balance sheet line's movement split into acquired, disposed, foreign exchange, non-cash and cash, with the unexplained amount that must be zero.
- Financials
- The balance sheet and income statement the trial balances produce, with operating profit on the IFRS 18 basis.
- Cash Flow Statement
- The statement on the selected basis with the IAS 1 and IFRS 18 columns side by side and the IAS 7 paragraph on every line.
- Direct Method
- Cash receipts from customers and payments to suppliers and employees, reconciled to the indirect method.
- Notes
- Liabilities arising from financing activities (IAS 7.44A), non-cash transactions, cash and cash equivalents, and supplier finance arrangements (IAS 7.44F to 44H).
- Checks
- Every check visible, PASS or FAIL, with one cell that tells you whether everything passes and where to look when one fails.
Checks
The checks
Every check is visible on the Checks tab and shows PASS or FAIL.
| ID | Check | On the sample data |
|---|---|---|
| C01 | The opening and closing trial balances balance. | PASS |
| C02 | Every trial balance row is valid: an account and a line from the list, numeric balances, no opening balance on a profit or loss line. | PASS |
| C03 | Settings, schedule and movement inputs are valid. | PASS |
| C04 | The income statement ties to the schedule: depreciation, amortisation and impairment, and the gains or losses on disposal of assets, investments and subsidiaries. | PASS |
| C05 | Net assets acquired in business combinations equal the total consideration. | PASS |
| C06 | Foreign exchange on balance sheet lines is explained by the unrealised exchange differences in profit or loss and the translation differences in OCI. | PASS |
| C07 | Every balance sheet movement is explained exactly once: no line has an unexplained residual. | PASS |
| C08 | The net change in cash per the statement equals the movement in cash and cash equivalents less the exchange effect on cash. | PASS |
| C09 | The IAS 1 and IFRS 18 bases give the same net change in cash and the same closing cash. | PASS |
| C10 | The reconciliation of liabilities arising from financing activities ties to the balance sheet. | PASS |
| C11 | The cash and cash equivalents components tie to the balance sheet, opening and closing. | PASS |
| C12 | The direct method operating section equals the indirect method. | PASS |
| C13 | Supplier finance amounts are consistent: amounts already paid by the finance providers sit within the carrying amounts, and the terms are described. | PASS |
| C14 | The statement foots and its closing cash equals the cash and cash equivalents note. | PASS |
Compare
How it compares
Typical setups, not a review of any one product.
| Free template | Reporting software | This workbook | |
|---|---|---|---|
| Every balance sheet movement explained once | Varies by template | Varies, often inside the system | Yes, line by line |
| IAS 1 and IFRS 18 bases side by side | Varies by template | Varies by product | Yes |
| Checks you can show a reviewer | Varies by template | Varies, often inside the system | Every check visible, PASS or FAIL |
| Where your data lives | Your machine | Usually cloud hosted | Your machine |
| Price | Free | Usually a subscription | From USD 89, once |
Every balance sheet movement explained once
- This workbook
- Yes, line by line
- Free template
- Varies by template
- Reporting software
- Varies, often inside the system
IAS 1 and IFRS 18 bases side by side
- This workbook
- Yes
- Free template
- Varies by template
- Reporting software
- Varies by product
Checks you can show a reviewer
- This workbook
- Every check visible, PASS or FAIL
- Free template
- Varies by template
- Reporting software
- Varies, often inside the system
Where your data lives
- This workbook
- Your machine
- Free template
- Your machine
- Reporting software
- Usually cloud hosted
Price
- This workbook
- From USD 89, once
- Free template
- Free
- Reporting software
- Usually a subscription
Sample
Sample output
Sample output (PDF)
From the sample data: the Checks summary, the statement of cash flows on both bases and the reconciliation of liabilities arising from financing activities of the sample group.
Pricing
Pricing
One-time payment. Choose the licence by how many people use the file and whose work it is for.
Founding offer: 25% off every licence below with FOUNDING25, applied automatically at checkout until 1 December 2026.
Your licence
Cash Flow Statement Builder, ProUSD 89
USD 66.75 with FOUNDING25, applied automatically at checkout.
Paddle runs the checkout as merchant of record and shows the total before you pay.
With every licence
- One-time price. Updates within the same major version are free for as long as we sell it.
- You can ask for a full refund for any reason within 14 days of purchase. This is our own promise. The statutory withdrawal right you give up at checkout is a separate legal right.
- Prices are in USD. Depending on your country, sales tax is either included in the price or added at checkout, and Paddle shows the total before you pay. Your checkout may show a local price.
- After a purchase we may email you tips for your tool and about similar Hayatiq tools; every email has an unsubscribe link.
- This is a tool, not tax, accounting or financial advice.
Questions
Questions
Does it need macros?
No. Every calculation is a formula you can trace. There is no VBA in the file.
Which Excel versions does it work in?
It is built without macros or dynamic-array functions and tested in Excel 365 for Windows. The Excel 2019, Mac and Google Sheets checks are listed on the How we test page as they are completed.
Which basis should I present?
You choose the basis shown in Settings. IFRS 18 applies to annual periods beginning on or after 1 January 2027 and moves the starting point to operating profit. Both bases are always calculated, and C09 confirms they give the same net change in cash.
What does it simplify?
On the IFRS 18 basis, foreign exchange differences in profit or loss and gains or losses on disposal of subsidiaries are treated as operating, where IFRS 18 can place them elsewhere. Deferred acquisition consideration paid in a later year lands in operating and you reclassify it to investing. Dividends paid to non-controlling interests are always financing. The Read Me lists each limit.
What format do my trial balances need?
One row per account, debit positive. The opening trial balance is the prior year end after closing (balance sheet accounts only); the closing trial balance is before closing entries, so it carries the year's profit or loss accounts. Heading rows that hold only an account name can stay.
Is my data uploaded anywhere?
No. The workbook runs on your computer. We never see your ledgers.
Why not ask an AI assistant to build the cash flow statement?
You can, and you then need to check what it built. This workbook is the checked version: the same formulas in every file, every check visible, and each release tested against an independent recompute before it ships.
What does the licence allow?
Pro: one named user, for their own organisation. Team: up to 10 named users in one organisation, for its own work. Practice: up to 5 named users in one accounting or audit firm, for any number of clients. Every tier holds 600 trial balance rows per file. You may give completed files to your auditors and reviewers.
How do updates work?
When we release an update, it is free within the same major version for as long as we sell it. You get an email and download it from your library.
What happens after I pay?
Paddle emails your receipt, and we email you a one-time link to Your downloads. If the link has expired, open Your downloads and enter the same email address for a fresh one. Updates appear in the same place.
What if it does not work for me?
Ask within 14 days of purchase for a full refund, for any reason.
Changelog
Changelog
v1.0.0October 2026
First release.
How it is built
Every workbook is generated from source code written for Hayatiq and checked by an independent test suite before release.