dreampak

All corretly built models SHOULD balance. If it doesn't, you have made a mistake. Don't use plugs because you are just cheating yourself into thinking it is built correctly.

One trick is to check the differential balance over a few forecast years. If it stays constant, likely you just forgot to add items to your cash flow statement for one single year. If the differential balance changes over time (check at what rate each year), it is likely income statement/working capital related.