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CONSOLIDATED STATEMENTS OF CASH FLOWS € in Thousands, $ in Millions | 12 Months Ended
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Dec. 31, 2024 EUR (€) | Dec. 31, 2023 EUR (€) | Dec. 31, 2022 EUR (€)
Cash flows used in operating activities |  |  |  |  |  |  |
Net loss for the period |  | € (176,242) |  | € (147,740) |  | € (60,740) |
Adjustments for: |  |  |  |  |  |  |
Elimination of amortization of intangibles and depreciation of property, plant and equipment |  | 1,100 |  | 707 |  | 485 |
Elimination of Impairment loss of goodwill |  | 0 |  | 0 |  | 13,632 |
Elimination of retirement benefit obligations |  | 74 |  | 109 |  | 143 |
Elimination of share-based compensation expenses |  | 20,224 |  | 8,179 |  | (1,164) |
Net gain on sale of treasury shares |  | (16) |  | (34) |  | (108) |
Interest expenses and other financial expenses |  | 14,203 |  | 24,827 |  | 7,028 |
Financial income |  | (11,609) |  | (2,953) |  | (288) |
Effect of unwinding the discount related to advances |  | (710) |  | (355) |  | (2) |
Increase/(decrease) in derivatives and liabilities fair value |  | 1,416 |  | (1,158) |  | (10,817) |
Forgiveness of conditional advances |  | (4,140) |  | 0 |  | 0 |
Other |  | 204 |  | 22 |  | (100) |
Cash flows used in operating activities before change in working capital requirements |  | (155,495) |  | (118,395) |  | (51,933) |
Decrease / (increase) in other receivables and other assets |  | 4,591 |  | (14,231) |  | 312 |
Increase / (decrease) in trade payables |  | (3,444) |  | 31,757 |  | (2,388) |
Increase / (decrease) in tax and social security liabilities |  | (1,487) |  | 3,821 |  | 100 |
Increase / (decrease) in deferred income and other liabilities |  | 1,763 |  | (81) |  | (26) |
Changes in working capital requirements |  | 1,423 |  | 21,265 |  | (2,002) |
Cash flows used in operating activities |  | (154,072) |  | (97,130) |  | (53,936) |
Cash flows provided by (used in) investing activities |  |  |  |  |  |  |
Acquisitions of intangible assets |  | (3) |  | 0 |  | (35) |
Acquisitions of property, plant and equipment |  | (640) |  | (265) |  | (288) |
Repayment / (disbursement) of the advance made to the Nice CHU |  | 0 |  | 0 |  | 3,302 |
Advances made to CROs |  | (231) |  | (1,620) |  | (12,187) |
Payments for the acquisition of Prosynergia, incl. related costs, net of cash acquired | [1] | 0 |  | 0 |  | (2,913) |
Increase in Deposits |  | (591) |  | (9,351) |  | (142) |
Decrease in Deposits |  | 9,050 |  | 741 |  | 218 |
Interest received |  | 8,178 |  | 2,400 |  | 19 |
Cash flows provided by (used in) investing activities |  | 15,762 |  | (8,095) |  | (12,026) |
Cash flows provided by (used in) financing activities |  |  |  |  |  |  |
Capital increases |  | 0 |  | 353,377 |  | 46,231 |
Transaction costs related to capital increase |  | 446 |  | (28,111) |  | (3,280) |
Net proceeds from the issuance of non-convertible bond loans |  | 47,944 |  | 0 |  | 0 |
Repayments of non-convertible bond loans |  | 0 |  | (11,635) |  | (9,410) |
Net proceeds from the issuance of convertible bond loans |  | 0 |  | 55,841 |  | 0 |
Repayments of convertible bond loans |  | (8,750) |  | (27,188) |  | 0 |
Repayment of PGE |  | (1,250) |  | (1,250) |  | 0 |
Repayments of conditional advances |  | (2,708) |  | (110) |  | (90) |
Payments of the lease liabilities |  | (458) |  | (529) |  | (301) |
Net proceeds from sale of royalty certificates |  | 0 |  | 0 |  | 2,931 |
Net proceeds from sale of treasury shares |  | 434 |  | 10 |  | 143 |
Interest paid |  | (7,696) |  | (5,279) |  | (4,015) |
Other |  | 245 |  | 163 |  | 3 |
Cash flows provided by (used in) financing activities |  | 28,207 |  | 335,290 |  | 32,211 |
Effect of movements in exchange rates on cash held |  | 2,382 |  | (5,072) |  | 0 |
Increase (decrease) in cash and cash equivalents |  | (107,720) |  | 224,992 |  | (33,751) |
Cash and cash equivalents at the beginning of the year |  | 251,942 | [2] | 26,950 | [2] | 60,701 |
Cash and cash equivalents at the end of the year |  | € 144,221 |  | € 251,942 | [2] | € 26,950 | [2]
[1] | Prosynergia SARL (or "Prosynergia"
[2] | 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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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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