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Income tax (Tables)

12 Months Ended

Dec. 31, 2024

Income taxes paid (refund) [abstract]

Disclosure of reconciliation of effective income tax (loss)


(In thousands of euros, except percentage)	YEAR ENDED DECEMBER 31, 2022		YEAR ENDED DECEMBER 31, 2023		YEAR ENDED DECEMBER 31, 2024
Loss before tax	(60,740)		(147,740)		(176,242)
Statutory French tax rates	25.00%		25.00%		25.00%
Nominal income tax using statutory French tax rate	15,185		36,935		44,061
Tax effect of:
Tax rates in foreign jurisdictions	—		—		—
Share-based payment	342		(2,045)		(5,056)
CIR	1,119		1,123		1,663
Transaction costs related to capital increase	820		3,073		(112)
Decrease / (increase) in derivatives fair value and other	895		748		(207)
Non-recognition of deferred tax assets related to tax losses and temporary differences	(18,169)		(39,612)		(40,399)
Other	(192)		(222)		49
Effective income tax (loss)	—		—		—

Disclosure of deferred tax assets and liabilities by nature


(In thousands of euros)
DEFERRED TAX ASSETS AND LIABILITIES BY NATURE	AS OF DECEMBER 31, 2022		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Retirement benefit obligation	152		157		189
Leases	—		135		591
Other financial liabilities	198		351		1,678
Tax losses carryforward	77,207		114,946		152,372
Other items	—		417		886
Deferred tax assets	77,558		116,006		155,715
Subsidies	50		24		12
Leases	—		124		485
Other financial liabilities	1,377		285		1,075
Other items	—		10		12
Deferred tax liabilities	1,427		444		1,584
Deferred tax assets, net	76,130		115,562		154,131
Unrecognized deferred tax assets	(76,130)		(115,562)		(154,131)
Total deferred taxes, net recognized in the statement of financial position	—		—		—