XML 118 R72.htm IDEA: XBRL DOCUMENT v3.25.1
Property, plant and equipment - Disclosure of reconciliation of property, plant and equipment (Details) - EUR (€)
€ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period € 878 [1] € 1,592 [1] € 305
Property, plant and equipment including right-of-use assets at end of period 2,666 878 [1] 1,592 [1]
ROU      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 501 1,270 212
Property, plant and equipment including right-of-use assets at end of period 1,929 501 1,270
BUILDINGS      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 501 1,359 148
Property, plant and equipment including right-of-use assets at end of period 2,205 501 1,359
EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 126 59 56
Property, plant and equipment including right-of-use assets at end of period 94 126 59
FURNITURE AND COMPUTER EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 250 175 101
Property, plant and equipment including right-of-use assets at end of period 366 250 175
GROSS VALUES      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 2,366 2,400 1,230
Acquisition 2,870 614 1,768
Disposal (1,229) (649) (597)
Effect of the change in foreign currency exchange rates 22    
Property, plant and equipment including right-of-use assets at end of period 4,029 2,366 2,400
GROSS VALUES | ROU      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 1,262 1,561 682
Acquisition 2,217 350 1,472
Disposal (975) (649) (593)
Effect of the change in foreign currency exchange rates 22    
Property, plant and equipment including right-of-use assets at end of period 2,504 1,262 1,561
GROSS VALUES | BUILDINGS      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 1,346 1,618 593
Acquisition 2,578 350 1,618
Disposal (1,110) (622) (593)
Effect of the change in foreign currency exchange rates 4    
Property, plant and equipment including right-of-use assets at end of period 2,818 1,346 1,618
GROSS VALUES | EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 513 436 402
Acquisition 0 103 39
Disposal 0 (27) (3)
Effect of the change in foreign currency exchange rates 0    
Property, plant and equipment including right-of-use assets at end of period 513 513 436
GROSS VALUES | FURNITURE AND COMPUTER EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period 507 346 235
Acquisition 292 161 111
Disposal (119) 0 (1)
Effect of the change in foreign currency exchange rates 17    
Property, plant and equipment including right-of-use assets at end of period 698 507 346
DEPRECIATION      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period (1,488) (808) (925)
Increase (1,089) (707) (481)
Disposal 1,215 27 597
Effect of the change in foreign currency exchange rates (1)    
Property, plant and equipment including right-of-use assets at end of period (1,363) (1,488) (808)
DEPRECIATION | ROU      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period (761) (290) (470)
Increase (788) (498) (414)
Disposal 975 27 593
Effect of the change in foreign currency exchange rates (1)    
Property, plant and equipment including right-of-use assets at end of period (575) (761) (290)
DEPRECIATION | BUILDINGS      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period (837) (259) (445)
Increase (886) (578) (407)
Disposal 1,111 0 593
Effect of the change in foreign currency exchange rates (1)    
Property, plant and equipment including right-of-use assets at end of period (613) (837) (259)
DEPRECIATION | EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period (387) (378) (346)
Increase (32) (36) (35)
Disposal 0 27 3
Effect of the change in foreign currency exchange rates 0    
Property, plant and equipment including right-of-use assets at end of period (419) (387) (378)
DEPRECIATION | FURNITURE AND COMPUTER EQUIPMENT      
Reconciliation of changes in property, plant and equipment [abstract]      
Property, plant and equipment including right-of-use assets at beginning of period (265) (171) (134)
Increase (171) (94) (38)
Disposal 104 0 1
Effect of the change in foreign currency exchange rates 0    
Property, plant and equipment including right-of-use assets at end of period € (332) € (265) € (171)
[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).