How to calculate non-cash working capital for DCF?

The "Change in operating working capital" figure on the cash flow statement is often different from the actual change in the working capital lines from the balance sheet.

I have two questions: 1. Why is there a differnce between the changes in the balance sheet item and the figures on the cash flow statment? 2. Wouldn't it be necessary to forecast each working capital item in order to get the change? How do we account for the differences between these two figures?

Thank you.

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