XML 49 R3.htm IDEA: XBRL DOCUMENT v3.25.1
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - EUR (€)
€ in Thousands
Dec. 31, 2024
Dec. 31, 2023
 [1]
Dec. 31, 2022
 [1]
Non-current assets      
Goodwill € 18,419 € 18,419 € 18,419
Intangible assets 6,606 6,604 6,607
Property, plant and equipment 2,666 878 1,592
Other financial assets 5,919 12,870 11,708
Other assets 948 2,320 1,037
Total non-current assets 34,558 41,090 39,363
Current assets      
Other financial assets 7,554 9,186 0
Other receivables and assets 18,896 24,845 9,231
Cash and cash equivalents 144,221 251,942 26,950
Total current assets 170,671 285,972 36,181
TOTAL ASSETS 205,228 327,062 75,544
Shareholders’ equity      
Share capital 633 629 223
Premiums related to share capital 478,905 478,218 150,476
Translation reserves (75) 112 0
Retained earnings (262,637) (135,209) (82,770)
Net loss for the period (176,242) (147,740) (60,740)
Total shareholders’ equity 40,584 196,010 7,189
Non-current liabilities      
Retirement benefit obligations 756 629 610
Provisions 819 30 40
Borrowings 29,056 2,563 9,127
Convertible loan notes 23,370 21,643 0
Derivative instruments 3,620 0 566
Royalty certificates 13,023 12,229 3,287
Other financial liabilities 0 3,262 3,262
Total non-current liabilities 70,645 40,356 16,891
Current liabilities      
Borrowings 22,195 1,655 10,077
Convertible loan notes 21,574 29,605 19,957
Derivative instruments 1,166 2,579 0
Other financial liabilities 0 3,509 3,521
Provisions 532 0 0
Trade payables and other current liabilities 43,824 47,221 15,475
Tax and employee-related payables 4,709 6,073 2,300
Deferred income 0 52 133
Total current liabilities 93,999 90,695 51,464
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY € 205,228 € 327,062 € 75,544
[1] 1In 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).