please calculate the cash flow for the year 2015

question is that I wrote before , calculating the cash flow with direct method thank you

Statement of financial position as at 31 December 2014 and 2015 2014 2015 t te ASSETS Non-current assets Property, plant and equipment Land and buildings Plant and machinery 340 340 325 360 665 700 Current assets Inventories / trade receivables 111 90 Cash/ bonds 75 17 186 107 TOTAL ASSETS 851 807 Statement of financial position as at 31 December 2014 and 2015 2014 2015 t t EQUITY AND LIABILITIES 330 330 Equity Nominal share capital Capital reserve Retained earnings 19 19 123 107 472 456 Non-current liabilities Borrowings - loan notes 228 210 Current liabilities 71 100 Borrowings (bank overdraft) Trade payables Tax accruals 54 41 26 0 379 351 TOTAL EQUITY AND LIABILITIES 851 807 Income statement for the year ended 31 December 2015 t Revenue 553 Cost of sales (393) 160 Gross profit Distribution expenses Administrative expenses (96) (30) (32) Depreciation Rental income 3 5 Operating profit Interest payable Profit before taxation Taxation (21) (16) (0) (16) PROFIT FOR THE YEAR