Sankey Diagram for Cash Flow: How to Show Where Cash Went
Use a Sankey diagram to show where cash came from and where it went in a period. Structure, what to include, and an editable example with opening and closing balance.
A cash flow Sankey puts every source of cash on the left and every use on the right, with the pool of available cash in the middle. The closing balance is a band like any other.
The example starts with 300 of opening cash and 900 of sales, so 1,200 is available. It leaves as costs, tax, investment and a closing balance of 250. Because inflows equal outflows by construction, the diagram makes it obvious when a payment has been left out.
This is a presentation of cash movements you have already recorded. It does not replace a cash flow statement, and the figures are invented.
How to structure it
Put opening cash and every inflow on the left, a single cash-available node in the middle, and every payment and the closing balance on the right. Keep the unit and the period fixed. If you want the usual operating, investing and financing split, add a stage between cash available and the individual payments.
Checks worth making
Total uses plus closing cash must equal total sources. A difference means a missing payment or a wrong balance. Look also at which bands are widest: if one customer or one cost dominates, that concentration is the finding.
Key points
- 1,200 is available: 300 carried in and 900 collected.
- Operating costs take 700, more than half; 250 remains.
- Sales receipts are three times as wide as opening cash, so the period depends mostly on collections.
- The figures are invented.
The example’s data
Invented cash figures in thousands of euros for one period, balanced.
| From | To | Amount (k€) |
|---|---|---|
| Opening cash | Cash available | 300 |
| Sales receipts | Cash available | 900 |
| Cash available | Operating costs | 700 |
| Cash available | Tax | 100 |
| Cash available | Investment | 150 |
| Cash available | Closing cash | 250 |
The same data as CSV
source,target,value
Opening cash,Cash available,300
Sales receipts,Cash available,900
Cash available,Operating costs,700
Cash available,Tax,100
Cash available,Investment,150
Cash available,Closing cash,250How it works
Enter the sources
Add opening cash and each inflow with its amount.
Enter the uses
Add each payment category and the closing balance as flows out of cash available.
Check the balance
Uses plus closing cash should equal sources.
Frequently asked questions
Is a cash flow Sankey a cash flow statement?
No. It is a picture of figures from your records. The statement and the records remain the source of truth.
Can I show several periods?
Draw one diagram per period with the same unit and scale, or use a stage per period if you want to follow the balance forward.
Edit this cash flow Sankey
Open the example as your own chart and enter your period's cash.