How is the calculation of cash flow related to the balance sheet according to account 51 in business planning

During the planned assessment of commercial activity, one of the main criteria for the solvency of your business is a net cash-flow (cash flow) or otherwise the balance on the current account of free money, which is the debit balance of the accounting account.51.

That is, when you plan cash flow, at the end of each period, the net result for money should always be exactly the debit balance of account 51 (we do not take into account other cash accounts).

Account 51 is a balance sheet, therefore, when planning the project balance sheet and this conjugation of cash flow with the balance sheet must always be observed. a cash account.

It is this value (d.s.51) in the projected business balance sheet that gives the lender (investor) an idea of the level of your absolute liquidity for each planning period, and therefore your ability to repay the debt to him.