Cash Flow statement is a generate income, not the invoices. there are two types of cashflow 1.

Inflow 2. Outflow

1 Inflow: eg. if you received cash from your credit customers,

you will decrease your debtors and it's become inflow to your cashflow statement. Therefore, it's mean that whenever u received in cash that is called inflow.

2.

Outflow: eg. if you made a payment to your suppliers, you will decrease your

creditors and it's outflow, therefore decrease in creditor is outflow.