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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2024
Property, plant and equipment [abstract] |
Property, plant and equipment | Property, plant and equipment The following tables present changes in property, plant and equipment including the right of use of assets (or “ROU”) as of December 31, 2022, 2023 and 2024:
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
GROSS VALUES |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | 593 |  | 402 |  | 235 |  | 1,230 |  | 682
Acquisition | 1,618 |  | 39 |  | 111 |  | 1,768 |  | 1,472
Disposal | (593) |  | (3) |  | (1) |  | (597) |  | (593)
AS OF DECEMBER 31, 2022 | 1,618 |  | 436 |  | 346 |  | 2,400 |  | 1,561
Acquisition | 350 |  | 103 |  | 161 |  | 614 |  | 350
Disposal | (622) |  | (27) |  | — |  | (649) |  | (649)
AS OF DECEMBER 31, 2023 | 1,346 |  | 513 |  | 507 |  | 2,366 |  | 1,262
Acquisition | 2,578 |  | — |  | 292 |  | 2,870 |  | 2,217
Disposal | (1,110) |  | — |  | (119) |  | (1,229) |  | (975)
Effect of the change in foreign currency exchange rates | 4 |  | — |  | 17 |  | 22 |  | 22
AS OF DECEMBER 31, 2024 | 2,818 |  | 513 |  | 698 |  | 4,029 |  | 2,504
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
DEPRECIATION |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | (445) |  | (346) |  | (134) |  | (925) |  | (470)
Increase | (407) |  | (35) |  | (38) |  | (481) |  | (414)
Disposal | 593 |  | 3 |  | 1 |  | 597 |  | 593
AS OF DECEMBER 31, 2022 | (259) |  | (378) |  | (171) |  | (808) |  | (290)
Increase | (578) |  | (36) |  | (94) |  | (707) |  | (498)
Disposal | — |  | 27 |  | — |  | 27 |  | 27
AS OF DECEMBER 31, 2023 | (837) |  | (387) |  | (265) |  | (1,488) |  | (761)
Increase | (886) |  | (32) |  | (171) |  | (1,089) |  | (788)
Disposal | 1,111 |  | — |  | 104 |  | 1,215 |  | 975
Effect of the change in foreign currency exhange rates | (1) |  | — |  | — |  | (1) |  | (1)
AS OF DECEMBER 31, 2024 | (613) |  | (419) |  | (332) |  | (1,363) |  | (575)
(amounts in thousands of euros) | BUILDINGS |  | EQUIPMENT |  | FURNITURE AND COMPUTER EQUIPMENT |  | TOTAL |  | OF WHICH ROU
NET BOOK VALUES |  |  |  |  |  |  |  |  |
AS OF JANUARY 1, 2022 | 148 |  | 56 |  | 101 |  | 305 |  | 212
AS OF DECEMBER 31, 2022 | 1,359 |  | 59 |  | 175 |  | 1,592 |  | 1,270
AS OF DECEMBER 31, 2023 | 501 |  | 126 |  | 250 |  | 878 |  | 501
AS OF DECEMBER 31, 2024 | 2,205 |  | 94 |  | 366 |  | 2,666 |  | 1,929
Right of use assets relate to buildings, vehicles and furniture. The net book value of right of use assets related to buildings amounted to €1,224 thousand, €453 thousand and €1,846 thousand as of December 31, 2022, 2023 and 2024 respectively. Acquisitions over the year ended December 31, 2022 mainly include the right of use asset related to the new headquarters entered into in July 2022 (see Note 15.8), as well as office fittings and IT equipment. Disposals over the period mainly include the right of use assets related to the former headquarters. Acquisitions over the year ended December 31, 2023 mainly include the right of use asset related to the new Boston offices entered into in November 2023. Decreases mainly include the remeasurement of the right of use asset related to the reassessment of the Paris Headquarters lease term, for an amount of €622 thousand (see Note 15.8). Acquisitions over the period ended December 31, 2024 mainly include the right of use assets related to the new Paris headquarters and Montpellier offices entered into in May and April 2024 respectively, as well as the 1-year renewal of the Boston offices lease (see Note 15.8). Disposals mainly include the right of use asset related to the former Paris headquarters lease, which ended in June 2024.

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