Estado de Flujo de Efectivo
Método indirecto · Cifras en córdobas
Flujo de Efectivo comparativo — Enero a Agosto 2026
| Concepto | ENERO | % | FEBRERO | % | MARZO | % | ABRIL | % | MAYO | % | JUNIO | % | JULIO | % | AGOSTO | % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACTIVIDADES DE OPERACIÓN | ||||||||||||||||
| Utilidad (pérdida) neta del período | (915,927.91) | 220.6% | 1,711,539.40 | 80.6% | (595,849.45) | 59.9% | (1,612,196.98) | 214.1% | 1,654,861.25 | 103.8% | 143,500.92 | -25.1% | (844,744.48) | 81.1% | 0.00 | 0.0% |
| (+/-) Variación en CUENTAS POR COBRAR | 183,743.06 | -44.3% | 57,561.44 | 2.7% | (201,744.01) | 20.3% | 158,468.25 | -21.0% | 4,042.12 | 0.3% | 524,015.02 | -91.6% | (127,959.04) | 12.3% | 31,637.01 | 14.8% |
| (+/-) Variación en COMISIONES NO DEVENGADAS NO PERCIBIDAS | (38,805.29) | 9.3% | 51,291.76 | 2.4% | 6,165.31 | -0.6% | 23,287.93 | -3.1% | 38,476.08 | 2.4% | 46,675.73 | -8.2% | 6,220.26 | -0.6% | (17,638.61) | -8.2% |
| (+/-) Variación en OTROS ACTIVOS | (37,435.42) | 9.0% | 404,119.55 | 19.0% | (14,643.96) | 1.5% | (79,933.37) | 10.6% | 86,893.68 | 5.5% | 40,110.14 | -7.0% | (1,962.26) | 0.2% | (73,113.90) | -34.1% |
| (+/-) Variación en CUENTAS POR PAGAR | 117,558.29 | -28.3% | (283,191.49) | -13.3% | (421,825.87) | 42.4% | 553,698.84 | -73.5% | (246,470.12) | -15.5% | (43,515.03) | 7.6% | (112,747.65) | 10.8% | 254,922.48 | 118.9% |
| (+/-) Variación en OBLIGACIONES FINANCIERAS | 0.00 | 0.0% | 0.00 | 0.0% | 2,055.69 | -0.2% | 1,580.81 | -0.2% | 41,401.81 | 2.6% | (31,375.00) | 5.5% | 909.01 | -0.1% | 909.01 | 0.4% |
| (+/-) Variación en ACREEDORES DIVERSOS | 189,999.90 | -45.8% | 189,999.90 | 9.0% | 189,999.90 | -19.1% | 189,999.90 | -25.2% | 0.00 | 0.0% | (759,999.60) | 132.8% | 0.00 | 0.0% | 0.00 | 0.0% |
| (+/-) Variación en COMISIONES POTENCIALES | 38,805.29 | -9.3% | (51,291.76) | -2.4% | (6,165.31) | 0.6% | (23,287.93) | 3.1% | (38,476.08) | -2.4% | (46,675.73) | 8.2% | (6,220.26) | 0.6% | 17,638.61 | 8.2% |
| (+/-) Variación en OTROS PASIVOS | 46,864.79 | -11.3% | 42,329.24 | 2.0% | 46,864.79 | -4.7% | 35,318.33 | -4.7% | 52,993.36 | 3.3% | (445,093.65) | 77.8% | 45,011.60 | -4.3% | 0.00 | 0.0% |
| FLUJO NETO DE ACTIVIDADES DE OPERACIÓN | (415,197.29) | 100.0% | 2,122,358.04 | 100.0% | (995,142.91) | 100.0% | (753,064.22) | 100.0% | 1,593,722.10 | 100.0% | (572,357.20) | 100.0% | (1,041,492.82) | 100.0% | 214,354.60 | 100.0% |
| ACTIVIDADES DE INVERSIÓN | ||||||||||||||||
| (+/-) Variación en INVERSIONES | 0.00 | 0.0% | 0.00 | 0.0% | 0.00 | 0.0% | (412,352.98) | 91.1% | 0.00 | 0.0% | (238,057.96) | 101.0% | 0.00 | 0.0% | 0.00 | 0.0% |
| (+/-) Variación en BIENES DE USO | 9,468.19 | 100.0% | (144,166.21) | 100.0% | 1,340.23 | 100.0% | (40,320.60) | 8.9% | (36,204.89) | 100.0% | 2,281.27 | -1.0% | (3,496.28) | 100.0% | 17,636.69 | 100.0% |
| FLUJO NETO DE ACTIVIDADES DE INVERSIÓN | 9,468.19 | 100.0% | (144,166.21) | 100.0% | 1,340.23 | 100.0% | (452,673.58) | 100.0% | (36,204.89) | 100.0% | (235,776.69) | 100.0% | (3,496.28) | 100.0% | 17,636.69 | 100.0% |
| ACTIVIDADES DE FINANCIAMIENTO | ||||||||||||||||
| (+/-) Variación en Capital | 0.00 | - | 0.00 | 0.0% | 0.00 | - | 0.00 | - | 0.00 | 0.0% | 0.00 | 0.0% | 0.00 | - | 0.00 | 0.0% |
| (+/-) Variación en movimientos de patrimonio no explicados por la utilidad del mes (reclasificaciones / ajuste de IR real) | 0.00 | - | 212,298.03 | 100.0% | 0.00 | - | 0.00 | - | 531,493.06 | 100.0% | 61,500.40 | 100.0% | 0.00 | - | (956,735.62) | 100.0% |
| FLUJO NETO DE ACTIVIDADES DE FINANCIAMIENTO | 0.00 | - | 212,298.03 | 100.0% | 0.00 | - | 0.00 | - | 531,493.06 | 100.0% | 61,500.40 | 100.0% | 0.00 | - | (956,735.62) | 100.0% |
| VARIACIÓN NETA EN EFECTIVO Y EQUIVALENTES | (405,729.10) | 2,190,489.86 | (993,802.68) | (1,205,737.80) | 2,089,010.27 | (746,633.49) | (1,044,989.10) | (724,744.33) | ||||||||
| Saldo inicial de efectivo (Disponibilidades) | 4,555,159.52 | 4,149,430.42 | 6,339,920.28 | 5,346,117.60 | 4,140,379.80 | 6,229,390.07 | 5,482,756.58 | 4,437,767.48 | ||||||||
| SALDO FINAL DE EFECTIVO Y EQUIVALENTES | 4,149,430.42 | 6,339,920.28 | 5,346,117.60 | 4,140,379.80 | 6,229,390.07 | 5,482,756.58 | 4,437,767.48 | 3,713,023.15 | ||||||||
| Disponibilidades según Balance General | 4,149,430.42 | 6,339,920.28 | 5,346,117.60 | 4,140,379.80 | 6,229,390.07 | 5,482,756.58 | 4,437,767.48 | 5,625,786.64 | ||||||||
| Diferencia (debe ser cero) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | (1,912,763.49) | ||||||||