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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - EUR (€) € in Thousands | Dec. 31, 2024 | Dec. 31, 2023 | [1] | Dec. 31, 2022 | [1]
--- | --- | --- | --- | --- | ---
Non-current assets |  |  |
Goodwill | € 18,419 | € 18,419 | € 18,419
Intangible assets | 6,606 | 6,604 | 6,607
Property, plant and equipment | 2,666 | 878 | 1,592
Other financial assets | 5,919 | 12,870 | 11,708
Other assets | 948 | 2,320 | 1,037
Total non-current assets | 34,558 | 41,090 | 39,363
Current assets |  |  |
Other financial assets | 7,554 | 9,186 | 0
Other receivables and assets | 18,896 | 24,845 | 9,231
Cash and cash equivalents | 144,221 | 251,942 | 26,950
Total current assets | 170,671 | 285,972 | 36,181
TOTAL ASSETS | 205,228 | 327,062 | 75,544
Shareholders’ equity |  |  |
Share capital | 633 | 629 | 223
Premiums related to share capital | 478,905 | 478,218 | 150,476
Translation reserves | (75) | 112 | 0
Retained earnings | (262,637) | (135,209) | (82,770)
Net loss for the period | (176,242) | (147,740) | (60,740)
Total shareholders’ equity | 40,584 | 196,010 | 7,189
Non-current liabilities |  |  |
Retirement benefit obligations | 756 | 629 | 610
Provisions | 819 | 30 | 40
Borrowings | 29,056 | 2,563 | 9,127
Convertible loan notes | 23,370 | 21,643 | 0
Derivative instruments | 3,620 | 0 | 566
Royalty certificates | 13,023 | 12,229 | 3,287
Other financial liabilities | 0 | 3,262 | 3,262
Total non-current liabilities | 70,645 | 40,356 | 16,891
Current liabilities |  |  |
Borrowings | 22,195 | 1,655 | 10,077
Convertible loan notes | 21,574 | 29,605 | 19,957
Derivative instruments | 1,166 | 2,579 | 0
Other financial liabilities | 0 | 3,509 | 3,521
Provisions | 532 | 0 | 0
Trade payables and other current liabilities | 43,824 | 47,221 | 15,475
Tax and employee-related payables | 4,709 | 6,073 | 2,300
Deferred income | 0 | 52 | 133
Total current liabilities | 93,999 | 90,695 | 51,464
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | € 205,228 | € 327,062 | € 75,544
[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).

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