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Payables and other current liabilities
12 Months Ended
Dec. 31, 2024
Trade and other current payables [abstract]  
Payables and other current liabilities Payables and other current liabilitiesNote 17.1. Trade payables and other current liabilities
Trade payables and other current liabilities break down as follows:
(amounts in thousands of euros)
TRADE PAYABLES AND OTHER CURRENT
LIABILITIES
AS OF
DECEMBER 31,
2022
AS OF
DECEMBER 31,
2023
AS OF
DECEMBER 31,
2024
Trade payables
8,216
21,953
30,748
Accrued invoices
7,250
25,269
13,049
Other
9
(1)
26
Trade payables and other current liabilities
15,475
47,221
43,824
No discount was applied to payables and related accounts for which maturity does not exceed one year. As a result, their fair value
approximates their carrying amount.
The increase in trade payable and other current liabilities over the year ended December 31, 2024 is mainly due to the increase in
operating expenses over the period.
Note 17.2. Tax and employee-related payables
Tax and employee-related payables are presented below:
(amounts in thousands of euros)
TAX AND EMPLOYEE-RELATED PAYABLES
AS OF
DECEMBER 31,
2022
AS OF
DECEMBER 31,
2023
AS OF
DECEMBER 31,
2024
Employee-related payables
1,348
3,694
2,742
Social security and other
840
2,251
1,783
Other tax and related payments
112
127
184
Tax and employee-related payables
2,300
6,073
4,709
The increase in employee-related, social security and other payables over the year ended December 31, 2023 is mainly related to the
changes in the management team and recruitment of additional experienced employees, including C-levels, over the period (see Note
3.3 Change in governance and management – February-August 2023).