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Other receivables and other assets - Disclosure of other receivables and other assets (Details) - EUR (€)
€ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Trade and other receivables [abstract]      
Prepaid expenses - non current € 948 € 2,320 € 1,037
Total non-current other assets 948 2,320 1,037
Research tax credit ("CIR") 5,774 4,600 4,595
VAT receivables 9,841 14,439 3,467
Prepaid expenses 3,233 5,746 915
Credit notes 48 60 254
Total current other receivables and assets 18,896 24,845 [1] 9,231 [1]
Other receivables and other assets € 19,843 € 27,164 € 10,268
[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).