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Retirement benefit obligations (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure of defined benefit plans [abstract]  
Disclosure of main actuarial assumptions used to measure the retirement benefit obligations The main actuarial assumptions used to measure the retirement benefit
obligations are as follows:
ACTUARIAL ASSUMPTIONS
YEAR ENDED
DECEMBER 31, 2022
YEAR ENDED
DECEMBER 31, 2023
YEAR ENDED
DECEMBER 31, 2024
Retirement age
65 years for key management /
63 years for other employees
65 years for key management /
63 years for other employees
65 years for key management /
64 years for other employees
Collective agreement
Pharmaceutical industry
Pharmaceutical industry
Pharmaceutical industry
Discount Rate (IBoxx Corporates AA)
0.90%
3.34%
3.40%
Mortality rate table
INSEE 2016-2018
INSEE 2016-2018
INSEE 2016-2018
Salary increase rate
3% for key management /
2.55% for other employees
3% for key management /
2.55% for other employees
3% for key management /
2.55% for other employees
Turnover rate
Decreasing from 5.80% at
20 years-old to 0.05% from
55 years-old
Decreasing from 5.80% at
20 years-old to 0.05% from
55 years-old
Decreasing rates by age
and zero from age 55,
generating an average exit
rate for 2025 of 2.05%.
Employee contribution rate
45%
45%
45%
Disclosure of changes in projected benefit obligation Changes in the projected benefit obligation for the periods presented were as follows:
(amounts in thousands of euros)
RETIREMENT BENEFIT OBLIGATIONS
AS OF
JANUARY 1, 2022
693
Service cost
143
Interest cost
8
Actuarial gains and losses
(235)
AS OF
DECEMBER 31, 2022
610
Service cost
109
Interest cost
23
Actuarial gains and losses
(112)
AS OF
DECEMBER 31, 2023
629
Service cost
115
Interest cost
22
Benefits paid
(41)
Actuarial gains and losses
31
AS OF
DECEMBER 31, 2024
756