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Accounts receivable
 12 Months Ended
Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract]  
Accounts receivable Accounts receivable
Accounts receivable break down as follows:
(€ million)
December 31, 2024
December 31, 2023
December 31, 2022
Gross value
7,777
8,528
8,537
Allowances
(100)
(95)
(113)
Carrying amount
7,677
8,433
8,424
The impact of allowances against accounts receivable in 2024 was a net expense of €19 million (versus a net expense
of €8 million in 2023 and a net amount of less than €1 million in 2022).
The gross value of overdue receivables was €650 million as of December 31, 2024, versus €689 million as of December 31, 2023
and €452 million as of December 31, 2022.
(€ million)
Overdue accounts
gross value
Overdue by
<1 month
Overdue by
1 to 3 months
Overdue by
3 to 6 months
Overdue by
6 to 12 months
Overdue by
> 12 months
December 31, 2024
650
316
194
87
9
44
December 31, 2023
689
269
154
123
62
81
December 31, 2022
452
118
161
87
35
51
Amounts overdue by more than one month relate mainly to public-sector customers.
Some Sanofi subsidiaries have assigned receivables to factoring companies or banks without recourse. The amount of
receivables derecognized was €14 million as of December 31, 2024 (€761 million as of December 31, 2023 and €131 million as
of December 31, 2022). The residual guarantees relating to such transfers were immaterial as of December 31, 2024.