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v3.25.1

Operating expenses (Tables) | 12 Months Ended
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Dec. 31, 2024
Expenses by nature [abstract] |
Disclosure of expenses by nature |
(amounts in thousands of euros) |  |  |  |  |
SALES AND MARKETING | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Personnel costs | — |  | 1,710 |  | 2,323
Consulting and professional fees | — |  | 4,012 |  | 2,699
Other sales and marketing expenses | — |  | 709 |  | 932
Sales & Marketing | — |  | 6,431 |  | 5,954
Research and development expenses break down as follows:
(amounts in thousands of euros) |  |  |  |  |
RESEARCH AND DEVELOPMENT EXPENSES | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Sub-contracting, studies and research | 38,858 |  | 85,726 |  | 110,993
Personnel costs | 3,072 |  | 8,048 |  | 18,455
Consulting and professional fees | 4,246 |  | 6,561 |  | 12,581
Intellectual property fees | 1,187 |  | 1,645 |  | 1,741
Other research and development expenses | 931 |  | 1,196 |  | 2,762
Research and development expenses | 48,295 |  | 103,176 |  | 146,532
(amounts in thousands of euros) |  |  |  |  |
GENERAL AND ADMINISTRATIVE EXPENSES | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Personnel costs | 1,403 |  | 13,105 |  | 19,434
Consulting and professional fees | 2,624 |  | 6,393 |  | 7,990
Other general and administrative expenses | 3,466 |  | 2,893 |  | 5,522
General and administrative expenses | 7,492 |  | 22,391 |  | 32,946
Disclosure of principal audit fees and services | Our principal audit fees and services are set forth below. For the years ended December 31, 2023 and 2024, they include fees due our joint statutory auditor Agili3f, in addition to PricewaterhouseCoopers Audit.
(amounts in thousands of euros) | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Statutory Auditor, certification of individual and consolidated financial statements |  |  |  |  |
Issuer | 100 |  | 1,848 |  | 1,144
Other procedures required by law |  |  |  |  |
Issuer | 740 |  | 492 |  | 89
Total | 840 |  | 2,340 |  | 1,233

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