XML 138 R92.htm IDEA: XBRL DOCUMENT
v3.25.1

Financial liabilities - Disclosure of financial liabilities breakdown (Details) - EUR (€) € in Thousands | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | € 69,069 | € 39,697 | € 16,241
Current financial liabilities | 44,935 | 37,348 | 33,555
Total financial liabilities | 114,004 | 77,045 | 49,797
Borrowings |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 29,056 | 2,563 | 9,127
Current financial liabilities | 22,195 | 1,655 | 10,077
Kreos 1 & 2 bond loans |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 0 | 4,730
Current financial liabilities | 0 | 0 | 8,252
Kreos & Claret bond loans |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 26,373 | 0 | 0
Current financial liabilities | 20,028 | 0 | 0
Lease liabilities |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 1,431 | 160 | 839
Current financial liabilities | 932 | 379 | 545
PGE |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 1,252 | 2,402 | 3,558
Current financial liabilities | 1,235 | 1,276 | 1,280
Convertible loan notes |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 23,370 | 21,643 | 0
Current financial liabilities | 21,574 | 29,605 | 19,957
Kreos / Claret convertible notes (OCABSA) |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 23,370 | 21,643 | 0
Oceane |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Current financial liabilities | 0 | 0 | 19,957
Heights convertible notes |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Current financial liabilities | 21,574 | 29,605 | 0
Derivative instruments |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 3,620 | 0 | 566
Current financial liabilities | 1,166 | 2,579 | 0
Kreos A & B BSA |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 0 | 424
Oceane conversion option |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 0 | 142
Kreos & Claret minimum return indemnifications |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 3,620 | 0 | 0
Kreos / Claret BSA |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Current financial liabilities | 1,166 | 2,579 |
Other financial liabilities |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 13,023 | 15,491 | 6,549
Current financial liabilities | 0 | 3,509 | 3,521
Conditional advances Bpifrance |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | 0 | 3,262 | 3,262
Current financial liabilities | 0 | 3,509 | 3,521
Royalty certificates |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |
Non-current financial liabilities | € 13,023 | € 12,229 | € 3,287

X
- Definition The amount of current financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_NoncurrentFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_BorrowingsByNameMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_Kreos12BondLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_Kreos1ClaretBondLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ifrs-full_LeaseLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_PretGarantiParLEtatPGEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_ConvertibleLoansNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretFinancingTrancheAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_OCEANEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_HeightsConvertibleNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ifrs-full_DerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_Kreos1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_OceaneConversionOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretMinimumReturnIndemnificationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_KreosClaretFinancingBSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_OtherFinancialLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_ConditionalAdvancesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abvx_RoyaltyCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |