Deferred income – cash flow

I have a question how to handle deferred income in the indirect cash flow.

In this scenario I bill my customer in December for services starting in January for lets say 100 €. Payment is not received by end of year.

Bank 0
AR 100 €
Deferred income 100 €
Profit after tax 0

In the cash flow I would start with the Profit after tax which is zero, since I have to recognise the revenue next year. Then I would deduct increase in accounts receivable which would give me a negative cash flow of 100 €.

But in reality there has been no movement in cash. So my question is how to handle payments received where the income is not yet recognised. Where do I put an adjustment, or should I deduct changes in deferred income against accounts receivable in the statement of cash flow?

Thanks in advance!
Fredrik