Explanation:

Statement of cash flows is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents. 

Cash flow statement is a statement showing the inflow and outflow of the cash of a company classified in 3 categories of activities:

1. Operating cash flows
2. Investing cash flows
3. Financing cash flows

It involves movement of the cash in the company from these 3 categories of activities. Therefore, It is a statement depicting changes in cash position from one period to another.