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Financial gain (loss) (Tables)

12 Months Ended

Dec. 31, 2024

Financial Income (Loss) [Abstract]

Disclosure of net financial income (loss)

The financial loss breaks down as follows:


(amounts in thousands of euros)
FINANCIAL GAIN (LOSS)	YEAR ENDED DECEMBER 31, 2022		YEAR ENDED DECEMBER 31, 2023		YEAR ENDED DECEMBER 31, 2024
Interest on Kreos 1 & 2 straight bond loans	(3,737)		(760)		(5,800)
Interest on convertible loan notes	(2,641)		(3,935)		(5,691)
Interest on conditional advances	(196)		(176)		(85)
Interest on royalty certificates	(356)		(8,942)		(794)
Interest on lease liabilities	(10)		(13)		(61)
Increase in derivatives fair value	—		(3,046)		(1,462)
Increase in other liabilities at fair value through profit and loss	—		—		(1,367)
Loss on derecognition of financial liabilities	—		(3,431)		—
Transaction costs	—		(1,924)		(1,615)
Foreign exchange losses	—		(5,573)		(51)
Other	(83)		(73)		(64)
Financial expenses	(7,022)		(27,875)		(16,991)
Interest income	—		2,418		8,246
Decrease/(increase) in derivatives fair value	9,366		1,006		1,413
Decrease/(increase) in other liabilities at fair value through profit and loss	1,446		3,198		—
Effect of unwinding the discount related to advances made to CROs	—		355		710
Day-one gain on recognition of financial liabilities	—		212		590
Gain on derecognition of financial liabilities	—		192		—
Foreign exchange gains	—		—		2,774
Other financial income	306		130		—
Financial income	11,118		7,511		13,732
Financial gain (loss)	4,096		(20,364)		(3,258)