XML 118 R72.htm IDEA: XBRL DOCUMENT
v3.25.1

Property, plant and equipment - Disclosure of reconciliation of property, plant and equipment (Details) - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | € 878 | [1] | € 1,592 | [1] | € 305 |
Property, plant and equipment including right-of-use assets at end of period | 2,666 |  | 878 | [1] | 1,592 | [1]
ROU |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 501 |  | 1,270 |  | 212 |
Property, plant and equipment including right-of-use assets at end of period | 1,929 |  | 501 |  | 1,270 |
BUILDINGS |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 501 |  | 1,359 |  | 148 |
Property, plant and equipment including right-of-use assets at end of period | 2,205 |  | 501 |  | 1,359 |
EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 126 |  | 59 |  | 56 |
Property, plant and equipment including right-of-use assets at end of period | 94 |  | 126 |  | 59 |
FURNITURE AND COMPUTER EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 250 |  | 175 |  | 101 |
Property, plant and equipment including right-of-use assets at end of period | 366 |  | 250 |  | 175 |
GROSS VALUES |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 2,366 |  | 2,400 |  | 1,230 |
Acquisition | 2,870 |  | 614 |  | 1,768 |
Disposal | (1,229) |  | (649) |  | (597) |
Effect of the change in foreign currency exchange rates | 22 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | 4,029 |  | 2,366 |  | 2,400 |
GROSS VALUES | ROU |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 1,262 |  | 1,561 |  | 682 |
Acquisition | 2,217 |  | 350 |  | 1,472 |
Disposal | (975) |  | (649) |  | (593) |
Effect of the change in foreign currency exchange rates | 22 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | 2,504 |  | 1,262 |  | 1,561 |
GROSS VALUES | BUILDINGS |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 1,346 |  | 1,618 |  | 593 |
Acquisition | 2,578 |  | 350 |  | 1,618 |
Disposal | (1,110) |  | (622) |  | (593) |
Effect of the change in foreign currency exchange rates | 4 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | 2,818 |  | 1,346 |  | 1,618 |
GROSS VALUES | EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 513 |  | 436 |  | 402 |
Acquisition | 0 |  | 103 |  | 39 |
Disposal | 0 |  | (27) |  | (3) |
Effect of the change in foreign currency exchange rates | 0 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | 513 |  | 513 |  | 436 |
GROSS VALUES | FURNITURE AND COMPUTER EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | 507 |  | 346 |  | 235 |
Acquisition | 292 |  | 161 |  | 111 |
Disposal | (119) |  | 0 |  | (1) |
Effect of the change in foreign currency exchange rates | 17 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | 698 |  | 507 |  | 346 |
DEPRECIATION |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | (1,488) |  | (808) |  | (925) |
Increase | (1,089) |  | (707) |  | (481) |
Disposal | 1,215 |  | 27 |  | 597 |
Effect of the change in foreign currency exchange rates | (1) |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | (1,363) |  | (1,488) |  | (808) |
DEPRECIATION | ROU |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | (761) |  | (290) |  | (470) |
Increase | (788) |  | (498) |  | (414) |
Disposal | 975 |  | 27 |  | 593 |
Effect of the change in foreign currency exchange rates | (1) |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | (575) |  | (761) |  | (290) |
DEPRECIATION | BUILDINGS |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | (837) |  | (259) |  | (445) |
Increase | (886) |  | (578) |  | (407) |
Disposal | 1,111 |  | 0 |  | 593 |
Effect of the change in foreign currency exchange rates | (1) |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | (613) |  | (837) |  | (259) |
DEPRECIATION | EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | (387) |  | (378) |  | (346) |
Increase | (32) |  | (36) |  | (35) |
Disposal | 0 |  | 27 |  | 3 |
Effect of the change in foreign currency exchange rates | 0 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | (419) |  | (387) |  | (378) |
DEPRECIATION | FURNITURE AND COMPUTER EQUIPMENT |  |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |  |
Property, plant and equipment including right-of-use assets at beginning of period | (265) |  | (171) |  | (134) |
Increase | (171) |  | (94) |  | (38) |
Disposal | 104 |  | 0 |  | 1 |
Effect of the change in foreign currency exchange rates | 0 |  |  |  |  |
Property, plant and equipment including right-of-use assets at end of period | € (332) |  | € (265) |  | € (171) |
[1] | 1 In application of the Amendments to IAS 1 Presentation of Financial Statements – Classification of Liabilities as Current or Non-current, and Non-current Liabilities with Covenants, the non-current portion of the OCEANE bonds as of December 31, 2022, amounting to €19,332 thousand, and the non-current portion of the Heights convertible notes as of December 31, 2023, amounting to €20,652 thousand, were reclassified within the current liabilities (Convertible loan notes) as of December 31, 2022 and 2023 respectively (see Note 2).

X
- Definition Increase, Property Plant AndEquipment including right-of-use assets + References No definition available. + Details
Name: | abvx_IncreasePropertyPlantAndEquipmentIncludingRightOfUseAssets
Namespace Prefix: | abvx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=abvx_FurnitureAndComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |