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Accounting principles (Tables)
 12 Months Ended
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.