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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - EUR (€)
€ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Non-current convertible loans notes [1] € (21,643) € 0
Current convertible loans notes [1] 29,605 19,957
Oceane conversion option    
Non-current convertible loans notes   (19,332)
Oceane conversion option | Increase (decrease) due to changes in accounting policy    
Non-current convertible loans notes   19,332
Current convertible loans notes   € 19,332
Heights convertible notes    
Non-current convertible loans notes (20,652)  
Heights convertible notes | Increase (decrease) due to changes in accounting policy    
Non-current convertible loans notes 20,652  
Current convertible loans notes € 20,652  
[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).