nettokasstroom

Netto kasstroom, sometimes written as netto kasstroom or nettokasstroom, is a financial metric that describes the net change in a company’s cash and cash equivalents over a specific period. It represents the amount by which cash increases or decreases as a result of the company’s activities during that period.

In financial reporting, netto kasstroom is derived from the cash flow statement, which is typically divided into three sections: operating activities, investing activities, and financing activities. The net cash flow for the period is the sum of the net cash flows from these three activities, potentially adjusted for effects from exchange rate changes on cash and cash equivalents. In some contexts, the term may be used to refer specifically to the net cash flow from operating activities, but more often it denotes the overall net change in cash.

The metric is used to assess liquidity, liquidity generation, and financial flexibility. Positive netto kasstroom indicates that a company generated more cash than it consumed, supporting obligations such as debt service, dividends, or investments. Negative netto kasstroom may signal liquidity pressure, even if profitability appears strong on an accrual basis. Analysts compare netto kasstroom across periods and with earnings, capital expenditure plans, and financing needs to gauge the sustainability of cash generation and the ability to fund strategic priorities.

In Dutch financial reporting, the kasstroomoverzicht (cash flow statement) presents Netto kasstroom uit operationele activiteiten, Netto kasstroom uit investeringsactiviteiten, Netto kasstroom uit financieringsactiviteiten, and the verandering in contanten en contante equivalenten, which together show the period’s overall cash movement.