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Financial gain (loss) (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Income (Loss) [Abstract] |
Disclosure of net financial income (loss) | The financial loss breaks down as follows:
(amounts in thousands of euros) |  |  |  |  |
FINANCIAL GAIN (LOSS) | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Interest on Kreos 1 & 2 straight bond loans | (3,737) |  | (760) |  | (5,800)
Interest on convertible loan notes | (2,641) |  | (3,935) |  | (5,691)
Interest on conditional advances | (196) |  | (176) |  | (85)
Interest on royalty certificates | (356) |  | (8,942) |  | (794)
Interest on lease liabilities | (10) |  | (13) |  | (61)
Increase in derivatives fair value | — |  | (3,046) |  | (1,462)
Increase in other liabilities at fair value through profit and loss | — |  | — |  | (1,367)
Loss on derecognition of financial liabilities | — |  | (3,431) |  | —
Transaction costs | — |  | (1,924) |  | (1,615)
Foreign exchange losses | — |  | (5,573) |  | (51)
Other | (83) |  | (73) |  | (64)
Financial expenses | (7,022) |  | (27,875) |  | (16,991)
Interest income | — |  | 2,418 |  | 8,246
Decrease/(increase) in derivatives fair value | 9,366 |  | 1,006 |  | 1,413
Decrease/(increase) in other liabilities at fair value through profit and loss | 1,446 |  | 3,198 |  | —
Effect of unwinding the discount related to advances made to CROs | — |  | 355 |  | 710
Day-one gain on recognition of financial liabilities | — |  | 212 |  | 590
Gain on derecognition of financial liabilities | — |  | 192 |  | —
Foreign exchange gains | — |  | — |  | 2,774
Other financial income | 306 |  | 130 |  | —
Financial income | 11,118 |  | 7,511 |  | 13,732
Financial gain (loss) | 4,096 |  | (20,364) |  | (3,258)

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