The Balance Sheet represents the balance of company’s Assets, Liabilities, and Equity at a given point in time (e.g. Dec 31) of the business. It is like a snapshot of a company’s financials, and it is the only Financial Statement that is reported at a specific point in time.
Statement of Changes in Equity shows the changes of company’s equity during a period of time. Net Profit or Loss reported in the Income Statement is imported to here. The ending balance of this statement is then exported to equity balance in the Balance Sheet.
Statement of Cash Flow summarizes a company’s cash inflow and outflow of operating, investing, and financing activities over a period of time. The ending balance is equal to the cash balance in the Balance Sheet.