Malta Cash Flow Statement Template
A free Malta cash flow statement template covering operating, investing and financing activities, aligned to GAPSME.
- Accounting standard
- GAPSME
- Financial year
- Company-chosen accounting reference period; the calendar year (1 Jan–31 Dec) is common
- Currency
- EUR (€)
- Filed with
- Malta Business Registry (MBR)
| 2026 | 2025 | |
|---|---|---|
| Net cash from operating activities | €97,000 | €97,000 |
| Operating profit | €100,000 | €100,000 |
| Depreciation and amortisation | €30,000 | €30,000 |
| Change in working capital | €8,000 | €8,000 |
| Tax paid | €25,000 | €25,000 |
| Net cash used in investing activities | (€50,000) | (€50,000) |
| Purchase of property, plant and equipment | €50,000 | €50,000 |
| Net cash from financing activities | €5,000 | €5,000 |
| New bank loans | €20,000 | €20,000 |
| Dividends paid | €15,000 | €15,000 |
| Net increase in cash and cash equivalents | €52,000 | €52,000 |
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How to Fill In a Malta Cash Flow Statement Template
A cash flow statement shows how cash actually moved in and out of a business over a period, split into operating, investing and financing activities. It answers a question the income statement can’t — whether the business generated enough cash, as opposed to accounting profit, to fund itself.
This template groups cash flows the way Maltese companies commonly present them internally, and — where a cash flow statement is included — alongside the income statement and balance sheet in the annual accounts.
What is a cash flow statement?
A cash flow statement is a financial statement that reconciles the net movement in a company’s cash and cash equivalents over a period, broken down into cash generated from or used in operating, investing and financing activities. It complements the income statement and balance sheet by showing the actual cash impact of the year’s activity.
What to include
- Operating profit — the starting point for the operating section, taken from the income statement.
- Depreciation and amortisation — non-cash charges added back because they reduce profit without using cash.
- Change in working capital — the cash effect of movements in inventories, receivables and payables during the period.
- Tax paid — actual cash tax payments made during the period, which can differ from the tax charge in the income statement.
- Purchase of property, plant and equipment — cash spent on fixed assets, shown under investing activities.
- New bank loans — cash received from new borrowing, shown under financing activities.
- Dividends paid — cash distributed to shareholders during the period, also under financing activities.
- Net increase in cash and cash equivalents — the total movement across all three sections for the period.
Step-by-step guide
- Start with operating profit for the period, taken from the income statement.
- Add back non-cash items such as depreciation and amortisation.
- Adjust for the change in working capital — increases in receivables or inventories reduce cash, increases in payables release cash.
- Deduct tax actually paid in cash during the period to reach net cash from operating activities.
- List cash used in investing activities, such as purchases of property, plant and equipment.
- List cash flows from financing activities, such as new bank loans drawn down and dividends paid.
- Sum the three sections to calculate the net increase or decrease in cash and cash equivalents.
- Check the result against the actual movement in your cash and bank balances for the period.
Malta-specific rules
A cash flow statement is prepared by Maltese companies applying EU-adopted IFRS as one of the primary statements; GAPSME does not require a cash flow statement for the smallest entities, though many companies choose to prepare one anyway for management purposes or at a lender’s request. Where prepared, it is denominated in euro and follows the same operating, investing and financing structure used internationally.
For companies that do include a cash flow statement in their annual accounts, it forms part of the pack delivered to the Malta Business Registry within 10 months and 42 days of the financial year-end, alongside the income statement, balance sheet and notes.