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Accounting principles (Tables) | 12 Months Ended
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Dec. 31, 2024
Accounting Principles [Abstract] |
Disclosure of depreciation period of property, plant and equipment | Property, plant and equipment are depreciated using the straight-line method over the estimated useful life of the asset. The principal useful lives applied are as follows:
| DEPRECIATION PERIOD
Buildings |  |
Office fixtures and fittings | 3 years (1) |
Equipment |  |
Industrial materials and equipment | 5 to 10 years |
Technical facilities | 5 to 10 years |
Furniture and computer equipment: |  |
Office equipment | 5 to 10 years |
IT equipment | 3 years |
Furniture | 10 years |
(1)Office fixtures and fittings estimated useful lives correspond to the Paris headquarters and Boston offices residual estimated lease terms.
Disclosure of allocation of acquisition cost | The allocation of the acquisition cost is as follows:
(Amounts in thousands of euros) | Amount allocated as of April 1, 2022
Cash prepayment made in 2021 ........ | 325
Loan granted to Prosynergia in 2021 | 1,400
Cash payment made in 2022 ............. | 2,925
Acquisition fees (1) ........................... | 466
Earn-out measured at fair value ........ | 1,446
Total acquisition cost allocated ...... | 6,562
Patents ............................................... | 6,529
Cash and cash equivalents ................ | 42
Total assets ...................................... | 6,571
Total liabilities ................................. | (9)
Total net assets ................................ | 6,562
(1)Of which €451 thousand were disbursed in 2021 and €15 thousand in 2022. Acquired cash amounts to €42 thousand.

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73&doctype=Standard -URIDate 2024-03-27 + Details
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