Why might numbers of operating cash flow and net cash flow be different?

Answer 1

Net cash flow contains:
1) Operating cash flow
2) Cash flows from/for investments
3) Cash flows from/for financing

Hence, Net cash flow is different because it includes two more classes of cash flow. An example of cash flows from investments is investment into equity. Examples of cash flows from financing are principal payments on debt or raising of funds from the equity market (e.g. IPO).

There will be slight variations on what is included in Operating Cash Flows, Cash flow from Investments and Cash flows from financing depending on which country you are in because each country uses different "Generally Accepted Accounting Principles".