<?xml version="1.0"?>
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://www.w3.org/1999/xlink http://www.xbrl.org/2003/xlink-2003-12-31.xsd">
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
  <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_periodEndLabel_labelfr" xml:lang="fr">Trésorerie et équivalents de trésorerie si différents de l’état de la situation financière fermeture</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:to="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_periodEndLabel_labelfr" xlink:type="arc" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_periodStartLabel_labelfr" xml:lang="fr">Trésorerie et équivalents de trésorerie si différents de l’état de la situation financière ouverture</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:to="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_periodStartLabel_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="ChangesInOtherCurrentAssetsAndLiabilities" xlink:href="abeo-2025-03-31.xsd#abeo_ChangesInOtherCurrentAssetsAndLiabilities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ChangesInOtherCurrentAssetsAndLiabilities_label_labelfr" xml:lang="fr">Variation du BFR lié à l'activité - variation nette des autres créances et autres dettes</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesInOtherCurrentAssetsAndLiabilities" xlink:to="ChangesInOtherCurrentAssetsAndLiabilities_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="CostOfDebt" xlink:href="abeo-2025-03-31.xsd#abeo_CostOfDebt" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CostOfDebt_label_labelfr" xml:lang="fr">Coût de l'endettement financier brut</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostOfDebt" xlink:to="CostOfDebt_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="AutresElementsResultatGlobal" xlink:href="abeo-2025-03-31.xsd#abeo_AutresElementsResultatGlobal" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AutresElementsResultatGlobal_label_labelfr" xml:lang="fr">Autres éléments du Résultat global</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AutresElementsResultatGlobal" xlink:to="AutresElementsResultatGlobal_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="OtherNonRecurringOperatingIncomeAndExpense" xlink:href="abeo-2025-03-31.xsd#abeo_OtherNonRecurringOperatingIncomeAndExpense" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherNonRecurringOperatingIncomeAndExpense_label_labelfr" xml:lang="fr">Autres produits et charges opérationnels non couran</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNonRecurringOperatingIncomeAndExpense" xlink:to="OtherNonRecurringOperatingIncomeAndExpense_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="ProvisionsExpenses" xlink:href="abeo-2025-03-31.xsd#abeo_ProvisionsExpenses" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ProvisionsExpenses_label_labelfr" xml:lang="fr">Dotations aux provisions</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionsExpenses" xlink:to="ProvisionsExpenses_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="ChangesInCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract" xlink:href="abeo-2025-03-31.xsd#abeo_ChangesInCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ChangesInCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract_label_labelfr" xml:lang="fr">Variation Trésorerie et équivalents de trésorerie si différents de l’état de la situation financière Abstract</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesInCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract" xlink:to="ChangesInCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="CostOfNetDebt" xlink:href="abeo-2025-03-31.xsd#abeo_CostOfNetDebt" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CostOfNetDebt_label_labelfr" xml:lang="fr">Coût de l'endettement financier net</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostOfNetDebt" xlink:to="CostOfNetDebt_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="CurrentEarningsBeforeInterestTaxesDepreciationAmortization" xlink:href="abeo-2025-03-31.xsd#abeo_CurrentEarningsBeforeInterestTaxesDepreciationAmortization" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CurrentEarningsBeforeInterestTaxesDepreciationAmortization_label_labelfr" xml:lang="fr">EBITDA COURANT</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentEarningsBeforeInterestTaxesDepreciationAmortization" xlink:to="CurrentEarningsBeforeInterestTaxesDepreciationAmortization_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="RepaymentsOfBorrowingsClassifiedAsFinancingActivitiesAndOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="abeo-2025-03-31.xsd#abeo_RepaymentsOfBorrowingsClassifiedAsFinancingActivitiesAndOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="RepaymentsOfBorrowingsClassifiedAsFinancingActivitiesAndOfLeaseLiabilitiesClassifiedAsFinancingActivities_label_labelfr" xml:lang="fr">Remboursements d'emprunts et passifs de location</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfBorrowingsClassifiedAsFinancingActivitiesAndOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="RepaymentsOfBorrowingsClassifiedAsFinancingActivitiesAndOfLeaseLiabilitiesClassifiedAsFinancingActivities_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationAmortisationExpenseAndProvision" xlink:href="abeo-2025-03-31.xsd#abeo_AdjustmentsForDepreciationAmortisationExpenseAndProvision" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AdjustmentsForDepreciationAmortisationExpenseAndProvision_label_labelfr" xml:lang="fr">Elimination des dotations nettes aux amortissements et provisions </link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsForDepreciationAmortisationExpenseAndProvision" xlink:to="AdjustmentsForDepreciationAmortisationExpenseAndProvision_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="OtherCurrentOperatingIncomeExpense" xlink:href="abeo-2025-03-31.xsd#abeo_OtherCurrentOperatingIncomeExpense" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherCurrentOperatingIncomeExpense_label_labelfr" xml:lang="fr">Autres produits et charges courants</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherCurrentOperatingIncomeExpense" xlink:to="OtherCurrentOperatingIncomeExpense_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="AjustementsForCostOfNetDebt" xlink:href="abeo-2025-03-31.xsd#abeo_AjustementsForCostOfNetDebt" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AjustementsForCostOfNetDebt_label_labelfr" xml:lang="fr">Coût de l'endettement financier net</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AjustementsForCostOfNetDebt" xlink:to="AjustementsForCostOfNetDebt_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMember" xlink:href="abeo-2025-03-31.xsd#abeo_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMember" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMember_label_labelfr" xml:lang="fr">Écart actuariels</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMember" xlink:to="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansMember_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="AjustementsForStockOptions" xlink:href="abeo-2025-03-31.xsd#abeo_AjustementsForStockOptions" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AjustementsForStockOptions_label_labelfr" xml:lang="fr">Charges et produits calculés liés aux stock-options et assimilés </link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AjustementsForStockOptions" xlink:to="AjustementsForStockOptions_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="CurrentOperatingProfitLoss" xlink:href="abeo-2025-03-31.xsd#abeo_CurrentOperatingProfitLoss" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CurrentOperatingProfitLoss_label_labelfr" xml:lang="fr">RESULTAT OPERATIONNEL COURANT </link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentOperatingProfitLoss" xlink:to="CurrentOperatingProfitLoss_label_labelfr" xlink:type="arc" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="CurrentOperatingProfitLoss_totalLabel_labelfr" xml:lang="fr">RESULTAT OPERATIONNEL COURANT </link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentOperatingProfitLoss" xlink:to="CurrentOperatingProfitLoss_totalLabel_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="VariationFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:href="abeo-2025-03-31.xsd#abeo_VariationFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="VariationFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities_label_labelfr" xml:lang="fr">Variation des immobilisations financières</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VariationFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:to="VariationFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities_label_labelfr" xlink:type="arc" />
  </link:labelLink>
</link:linkbase>