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Payables and other current liabilities | 12 Months Ended
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Dec. 31, 2024
Trade and other current payables [abstract] |
Payables and other current liabilities | Payables and other current liabilities Note 17.1. Trade payables and other current liabilities Trade payables and other current liabilities break down as follows:
(amounts in thousands of euros) |  |  |  |  |
TRADE PAYABLES AND OTHER CURRENT LIABILITIES | AS OF DECEMBER 31, 2022 |  | AS OF DECEMBER 31, 2023 |  | AS OF DECEMBER 31, 2024
Trade payables | 8,216 |  | 21,953 |  | 30,748
Accrued invoices | 7,250 |  | 25,269 |  | 13,049
Other | 9 |  | (1) |  | 26
Trade payables and other current liabilities | 15,475 |  | 47,221 |  | 43,824
No discount was applied to payables and related accounts for which maturity does not exceed one year. As a result, their fair value approximates their carrying amount. The increase in trade payable and other current liabilities over the year ended December 31, 2024 is mainly due to the increase in operating expenses over the period. Note 17.2. Tax and employee-related payables Tax and employee-related payables are presented below:
(amounts in thousands of euros) |  |  |  |  |
TAX AND EMPLOYEE-RELATED PAYABLES | AS OF DECEMBER 31, 2022 |  | AS OF DECEMBER 31, 2023 |  | AS OF DECEMBER 31, 2024
Employee-related payables | 1,348 |  | 3,694 |  | 2,742
Social security and other | 840 |  | 2,251 |  | 1,783
Other tax and related payments | 112 |  | 127 |  | 184
Tax and employee-related payables | 2,300 |  | 6,073 |  | 4,709
The increase in employee-related, social security and other payables over the year ended December 31, 2023 is mainly related to the changes in the management team and recruitment of additional experienced employees, including C-levels, over the period (see Note 3.3 Change in governance and management – February-August 2023).

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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