Eliminating unrealised profit with Associate in Consolidated Cash Flow

Hi,

How do you treat the elimination of unrealised profit with associate in consolidated cash flow.

E.g. In an event where the parent provides a service to the associate and if the profit is 125, I believe the eliminating entry would be:

Dr cost of sales
Cr Investment in associate

However, once you do this adjustment, the consolidated cash flow shows a difference of the exact value. How do you adjust?

Thanks,
M