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Property, plant and equipment
 12 Months Ended
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.