Cash Flow Budget Summary
Add income and expenses to see the net amount, top costs, and a balanced flow table.
How it works
Enter income sources and expense categories for the same budget period. Amounts use USD. Add one row per source or category, and leave unused rows at zero.
The summary totals income and expenses, then calculates the difference and its share of income. The flow table distributes income proportionally across expenses and balances any surplus or funding gap to cents.
Review the top three expenses and each source, destination, and amount in the table. The table describes the amounts entered; it does not show transaction history or decide how bills were paid.
Change an amount to compare another budget period or scenario. Use the same period for every row so the totals can be compared directly.
Step by step
- Enter income sources and amounts for one period
- Enter expense categories and amounts for that period
- Review the net amount, rate, top expenses, and flow table
Worked example
Enter income of $5,000, rent of $1,500, and food spending of $600. Total expenses are $2,100, leaving a net surplus of $2,900 and a surplus rate of 58% of income.
With one income source, the flow table assigns $1,500 to rent, $600 to food, and $2,900 to the surplus destination. The source total and destination totals both equal $5,000.
When to use this summary
Use this summary to compare income and expenses entered for one budget period. It can show the net surplus or deficit and which expense categories are largest.
Use the related calculators for a target budget split or a separate savings goal. This page does not forecast future balances or classify transactions.
Common input mistakes
Do not mix monthly income with annual expenses. Use one period for every row, and check whether transfers or savings contributions are already counted in another category.
A funding gap does not explain where the money came from. Check your own account records before treating the summary as a complete household budget.
Calculation
Net amount = total income − total expenses. Rate = net amount ÷ total income × 100. Add a surplus destination when income is higher, or a funding gap source when expenses are higher. Ideal flow = source amount × destination amount ÷ max(total income, total expenses).
Amounts are converted to cents before allocation. Sequential cent reconciliation makes each source total and each destination total match exactly. The funding gap represents expenses not covered by entered income; it does not identify debt, savings, or another source of funds.
Limitations
The results depend on the amounts and period you enter. Proportional allocation is a summary convention, not a record of actual payments. The funding gap shows only the difference between expenses and income. Transfers, debt payments, taxes, savings contributions, and irregular timing are included only if you enter and classify them yourself. A zero income total makes the income rate undefined.
Key terms
- Net surplus or deficit
- The difference between entered income and expenses for the same period. A positive amount is a surplus; a negative amount is a deficit.
- Net rate
- The net amount divided by total entered income. It is undefined when total income is zero.
- Funding gap
- An arithmetic source used only to balance expenses that exceed entered income. It does not specify how the shortfall is funded.
Related calculators
Use the Budget Percentage Allocator to compare spending with a target split, or the Latte Factor Calculator to examine recurring purchases. This page summarizes the amounts you enter for one budget period.
For a savings goal, use the Sinking Fund Planner to calculate a recurring contribution. For a longer term savings plan, use Time to FIRE with assumptions that match your situation.
FAQ
How are amounts assigned in the flow table?
Income sources and any funding gap are balanced against expense categories and any surplus. The ideal flow from one source to one destination is source amount multiplied by destination amount and divided by the larger of total income or total expenses. The surplus is total income minus expenses when positive; the funding gap is expenses minus income when positive. Allocations are adjusted sequentially by cents so every source and destination total matches.
What does the top expenses table show?
The top three table ranks entered expense categories by amount. Each percentage is that category divided by total income. When income is zero, the percentage is shown as not defined.
How should I read the surplus or deficit?
Net surplus or deficit equals total income minus total expenses. The rate is that net amount divided by total income. A positive value means the entered income exceeds expenses; a negative value means the expenses exceed entered income. The funding gap is an arithmetic balancing amount and does not identify how a household covers it.
What should I enter?
Enter the income and expense amounts for the same period, such as one month. Use a separate row for each source or category. Zero amount rows are allowed and do not affect totals. The tool does not classify transfers, debts, taxes, or savings goals automatically.
Are my entries saved?
Entries are saved in local storage in this browser. They are not sent to a server by this calculator. Clearing this browser's site data removes the saved entries.
Related tools
Compare actual amounts with a target budget using Budget Percentage Allocator. Explore recurring small purchases with Latte Factor Calculator, or plan a specific savings goal with Sinking Fund Planner.