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Intangible assets | 12 Months Ended
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Dec. 31, 2024
Intangible assets other than goodwill [abstract] |
Intangible assets | Intangible assets Intangible assets are mainly comprised of the intellectual property underlying: (i) The exclusive license agreement with the Scripps Research Institute, University of Chicago and Brigham Young University for which the Group paid a milestone of €45 thousand in September 2019 as a result of an IND filling of ABX196. The value in use and the fair value less costs to disposal of the ABX196 CGU being nil as of December 31, 2022, a €45 thousand impairment loss was recorded during the year ended December 31, 2022 (see Note 6). (ii)The collaboration and license agreement with the CNRS, Montpellier 2 university and the Curie for which the Group paid a milestone of €40 thousand in September 2019 as a result of the entry in phase 2 of ABX464. (iii)Patents acquired through the acquisition of Prosynergia of €6,529 thousand (cf. Note 4). The patents are not yet amortized, similarly to licenses, and are included in the ABX464 CGU for impairment test purposes. Licenses and patents recognized as Intangible assets are not amortized since they are not operating in a manner intended by the management. As a consequence, and in accordance with IAS 36, those assets were subject to an annual impairment test as of December 31, 2022, 2023 and 2024, which did not result in any impairment loss being recognized except for the above-mentioned €45 thousand impairment loss recorded during the year ended December 31, 2022.
(amounts in thousands of euros) | LICENCES |  | SOFTWARES |  | PATENTS |  | TOTAL
GROSS VALUES |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | 85 |  | 24 |  |  |  | 110
Acquisition | 35 |  | — |  | 6,529 |  | 6,564
AS OF DECEMBER 31, 2022 | 120 |  | 24 |  | 6,529 |  | 6,673
Acquisition | — |  | — |  | — |  | —
AS OF DECEMBER 31, 2023 | 120 |  | 24 |  | 6,529 |  | 6,673
Acquisition | — |  | 3 |  | — |  | 3
AS OF DECEMBER 31, 2024 | 120 |  | 27 |  | 6,529 |  | 6,677
(amounts in thousands of euros) | LICENCES |  | SOFTWARES |  | PATENTS |  | TOTAL
AMORTIZATION |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | — |  | (17) |  | — |  | (17)
Increase | — |  | (4) |  | — |  | (4)
Impairment | (45) |  | — |  | — |  | (45)
AS OF DECEMBER 31, 2022 | (45) |  | (21) |  | — |  | (66)
Increase | — |  | (3) |  | — |  | (2)
AS OF DECEMBER 31, 2023 | (45) |  | (24) |  | — |  | (69)
Increase | — |  | (1) |  | — |  | (1)
AS OF DECEMBER 31, 2024 | (45) |  | (25) |  | — |  | (70)
(amounts in thousands of euros) | LICENCES |  | SOFTWARES |  | PATENTS |  | TOTAL
NET BOOK VALUES |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | 85 |  | 8 |  | — |  | 93
AS OF DECEMBER 31, 2022 | 75 |  | 3 |  | 6,529 |  | 6,607
AS OF DECEMBER 31, 2023 | 75 |  | — |  | 6,529 |  | 6,604
AS OF DECEMBER 31, 2024 | 75 |  | 3 |  | 6,529 |  | 6,606

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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2024-03-27 + Details
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- References No definition available. + Details
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