7 Net current operating assets
Operating assets and liabilities changed as follows in the first nine months of 2026:
| 1.1.2026 |
|
Operational changes
|
|
Other changes
|
1
|
30.9.2026 |
|
|
Trade receivables
|
2,494 |
|
(74) |
|
26 |
|
2,446 |
|
|
Other operating assets
|
1,648 |
|
(216) |
|
90 |
|
1,522 |
|
|
Trade payables
|
(2,386) |
|
83 |
|
(29) |
|
(2,332) |
|
|
Other operating liabilities
|
(1,761) |
|
72 |
|
(93) |
|
(1,781) |
|
|
Total operating assets and liabilities, net
|
(5) |
|
(135) |
|
(6) |
|
(146) |
|
|
Other operating assets and liabilities
| 30.9.2026 |
|
31.12.2025 |
|
|
Other operating assets
|
|
Contract assets
|
200 |
|
200 |
|
|
Contract costs
|
474 |
|
487 |
|
|
Other receivables
|
110 |
|
191 |
|
|
Inventories
|
199 |
|
189 |
|
|
Prepaid expenses
|
448 |
|
443 |
|
|
Advance payments made
|
39 |
|
34 |
|
|
Value-added taxes receivable
|
3 |
|
68 |
|
|
Other non-financial assets
|
49 |
|
37 |
|
|
Total other operating assets
|
1,522 |
|
1,648 |
|
|
|
Other operating liabilities
|
|
Contract liabilities
|
1,118 |
|
1,114 |
|
|
Accruals for variable performance-related bonus
|
169 |
|
200 |
|
|
Value-added taxes payable
|
156 |
|
96 |
|
|
Accruals for annual holiday, overtime
|
77 |
|
63 |
|
|
Liabilities from collection activities
|
17 |
|
18 |
|
|
Miscellaneous liabilities
|
245 |
|
270 |
|
|
Total other operating liabilities
|
1,781 |
|
1,761 |
|