So let's get back to basics. There is a fundamental difference between the increase in profit and having cash. Profit is defined as the amount of money you expect to make over a given period of time. For tax purposes this will be for a specific financial year. For the vast majority of businesses the first year or sometime a couple of years the business will not have profits. Cash, however, is the key to make a business run. You need the cash to purchase supplies, training, marketing etc. You can't spend profit; you can only spend cash.
Cash flow therefore defines the movement of money in and out of a business. Positive cash flow means that more money is coming into the business than going out. Negative cash flow means that more money is going out than coming in.
I would propose that there are three elements to successful cash flow managementview
