OPENING BALANCE : Money you have to start the month.
CLOSING BALANCE : Money you have at the end of a month.
WAYS OF IMPROVING CASH FLOW:
RETAINED PROFITS - this is leftover profit you have which is not taxed.
SELLING OLD STOCK - selling stock you don't need to generate money for your business.
INEXPENSIVE LOANS - this way you don't have to pay back too much in VAT.
GRANT - government money given out to promising businesses.
INCREASE FIXED COSTS OR LOWER - If there is a high demand for your products, keep costs low, if there isn't, raise them.
MORE SALES - more money coming into the business.