We create our own report for Cash Flow Statement Report Direct.

The basic idea is to calculate direct incomes and outcomes to/from bank account (type 'Bank and Cash'). Additionally we use analytic accounts for grouping operations into 3 groups: Operational Activities, Financial Activities, Investments.

How the CashFlow Statement Works now:

• The new Cash Flow (Direct Method) report works alongside the standard one.
• You can define your own list of Cash Flow Items and group them as Operating, Financial, Investing, or Other.
• Each bank transaction can be labeled with a specific Cash Flow Item — for example, “Receipts from Customers” and “Refunds from Vendors” are both incoming payments but represent completely different flows and must be tracked separately.
• Unlabeled transactions appear in the “Undefined” section, helping you identify gaps in classification.
• A “Check Result” line compares opening/closing balances with the totals per group to ensure the report is balanced.
• Reconciliation models are supported to automate transaction labeling.

See more.

The reason we did so is that native Odoo report works with non-direct method and calculates changes in accounts with type 'Account Receivables' and 'Account Payables'. This is OK for large corporations. But for SMB it gives nothing.

Additionally we added 'USD' as alternative and additional currency for CashFlow Statement instead of 'main currency PLN'.