This article demonstrates the relationship established between economic growth and the cash flows of companies in the industrial sector for the department of Atlantico, finding empirical evidence of this relationship both at a qualitative and quantitative level. The study was carried out for 134 companies that reported financial statements continuously during the years 1995 - 2014. This article shows the relationship between the variables, where liquidity is the fundamental variable that connects these two, then a qualitative and quantitative analysis where the correlation between the variables is presented, then a prediction of the cash flows for three years ahead is made through a statistical regression analysis and ends with the discussion of the results.