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v3.25.1

Income tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Income taxes paid (refund) [abstract] |
Disclosure of reconciliation of effective income tax (loss) |
(In thousands of euros, except percentage) | YEAR ENDED DECEMBER 31, 2022 |  | YEAR ENDED DECEMBER 31, 2023 |  | YEAR ENDED DECEMBER 31, 2024
Loss before tax | (60,740) |  | (147,740) |  | (176,242)
Statutory French tax rates | 25.00% |  | 25.00% |  | 25.00%
Nominal income tax using statutory French tax rate | 15,185 |  | 36,935 |  | 44,061
Tax effect of: |  |  |  |  |
Tax rates in foreign jurisdictions | — |  | — |  | —
Share-based payment | 342 |  | (2,045) |  | (5,056)
CIR | 1,119 |  | 1,123 |  | 1,663
Transaction costs related to capital increase | 820 |  | 3,073 |  | (112)
Decrease / (increase) in derivatives fair value and other | 895 |  | 748 |  | (207)
Non-recognition of deferred tax assets related to tax losses and temporary differences | (18,169) |  | (39,612) |  | (40,399)
Other | (192) |  | (222) |  | 49
Effective income tax (loss) | — |  | — |  | —
Disclosure of deferred tax assets and liabilities by nature |
(In thousands of euros) |  |  |  |  |
DEFERRED TAX ASSETS AND LIABILITIES BY NATURE | AS OF DECEMBER 31, 2022 |  | AS OF DECEMBER 31, 2023 |  | AS OF DECEMBER 31, 2024
Retirement benefit obligation | 152 |  | 157 |  | 189
Leases | — |  | 135 |  | 591
Other financial liabilities | 198 |  | 351 |  | 1,678
Tax losses carryforward | 77,207 |  | 114,946 |  | 152,372
Other items | — |  | 417 |  | 886
Deferred tax assets | 77,558 |  | 116,006 |  | 155,715
Subsidies | 50 |  | 24 |  | 12
Leases | — |  | 124 |  | 485
Other financial liabilities | 1,377 |  | 285 |  | 1,075
Other items | — |  | 10 |  | 12
Deferred tax liabilities | 1,427 |  | 444 |  | 1,584
Deferred tax assets, net | 76,130 |  | 115,562 |  | 154,131
Unrecognized deferred tax assets | (76,130) |  | (115,562) |  | (154,131)
Total deferred taxes, net recognized in the statement of financial position | — |  | — |  | —

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- Definition Disclosure Of Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates And Average Effective Tax Rate + References No definition available. + Details
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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard -URIDate 2024-03-27 + Details
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