Net cash flow is the amount of cash generated or lost over a specific period of time, usually over one or more reporting periods. This concept is used to discern the short-term financial viability of a business, which is considered to be its ability to generate cash.et cash flow is not the same as the net profit or loss reported by a business, since that measure (for a business reporting under the accrual basis of accounting) includes a variety of accruals for both revenue and expenses that do not indicate the actual flow of cash.