We provide a homological algebraic realization of the lattices of integer cuts and integer flows of graphs. To a finite 2-edge-connected graph $Γ$ with a spanning tree $T$, we associate a finite dimensional Koszul algebra $A_{Γ,T}$. Under the construction, planar dual graphs with dual spanning trees are associated Koszul dual algebras. The Grothendieck group of the category of finitely-generated $A_{Γ,T}$ modules is isomorphic to the Euclidean lattice $\mathbb Z^{E(Γ)}$, and we describe the sublattices of integer cuts and integer flows on $Γ$ in terms of the representation theory of $A_{Γ,T}$. The grading on $A_{Γ,T}$ gives rise to $q$-analogs of the lattices of integer cuts and flows; these $q$-lattices depend non-trivially on the choice of spanning tree. We give a $q$-analog of the matrix-tree theorem, and prove that the $q$-flow lattice of $(Γ_1,T_1)$ is isomorphic to the $q$-flow lattice of $(Γ_2,T_2)$ if and only if there is a cycle preserving bijection from the edges of $Γ_1$ to the edges of $Γ_2$ taking the spanning tree $T_1$ to the spanning tree $T_2$. This gives a $q$-analog of a classical theorem of Caporaso-Viviani and Su-Wagner.